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Department of Taxation and Finance

Income tax memos - 1995 (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 - 1995 (TSB-M)
TSB-M-95(4)I New York Tax Treatment of Interest Income on Federal, State, and Municipal Bonds and Obligations - Note:  This TSB-M supersedes TSB-M-86(8)I dated December 18, 1986.
TSB-M-95(3)I New York Tax Treatment of Stock Options, Restricted Stock and Stock Appreciation Rights Received by Nonresidents and Part-Year Residents
TSB-M-95(2)I Interest Payment Periods for Overpayments of Income and Withholding Taxes
TSB-M-95(1)I Summary of 1995 Income Tax Law Changes

Other information