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Department of Taxation and Finance

Income tax memos - 1992 (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 - 1992 (TSB-M)
TSB-M-92(4)I Taxation of Dividends Paid by Regulated Investment Companies
TSB-M-92(3)I, (1)E New York's Tax Policy Relating to the Taxation of Intangible Personal Property of Nonresidents
TSB-M-92(2)I New York Tax Treatment of Gains and Losses from the Sale by a Nonresident or Part-Year Resident of an Interest in a New York Partnership
TSB-M-92(1)I 1991 Amendments to Income Tax Laws

Other information