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Department of Taxation and Finance

Corporation tax memos - 2004 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Corporation tax memos - 2004 (TSB-M)
TSB-M-04(4)C Summary of Corporation Tax Legislative Changes Enacted in 2004
TSB-M-04(3)C Whether a Banking Corporation Subject to Tax Under Article 32 of the Tax Law is Entitled to Deduct 22 â½% of the Interest Earned on Government Obligations It Holds as Inventory or It Holds in its Trading Accounts
TSB-M-04(3.1)I, (1.1)S, (2.1)C Amendments to the Alternative Fuels Credits and Exemptions
TSB-M-04(3)I, (1)S, (2)C Notice of Expiring New York State Tax Law Provisions Relating to the Alternative Fuels Credit and the Sales Tax Exemption for the Purchase of Alternative Fuel Property
TSB-M-04(1)C Amendments to the Business Corporation Franchise Tax Regulations Relating to Foreign Corporations and Trade Shows

Other information