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Department of Taxation and Finance

Income tax memos - 1982 (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.

Income tax memos - 1982 (TSB-M)
TSB-M-82(8)I New Business investment Deferral
TSB-M-82(7)I 1982 Legislation - Tax Surcharge for New York City Resident Individuals and Resident Estates and Trusts 
TSB-M-82(6)I Tuition Deduction
TSB-M-82(5)I 1982 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-82(3)I Computation of Section 612(c)(12) Modification for Professional Service Corporation (P.C.) Shareholder
TSB-M-82(2)I Opinion concerning personal income taxation of Native Americans who reside and work on non-federally recognized Indian reservations in New York State
TSB-M-82(1)I 1981 Amendments to Income Tax Laws

Other information