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Department of Taxation and Finance

Income tax memos - 1997 (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 - 1997 (TSB-M)
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S Taxpayer Bill of Rights Act of 1997
TSB-M-97(4)I 1997 Income Tax Changes That Take Effect in Tax Year 1998 or Later Tax Years
TSB-M-97(3)I Recent Income Tax Changes Taking Effect in Tax Year 1997 or 1996
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
TSB-M-97(5)C, (1)I A Credit For Rehabilitation Of Historic Barns

Other information