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Corporation Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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Number

Petitioner
   

1981
 

  
TSB-A-81(11)C National Savings Bank of the City of Albany
 
TSB-A-81(10)C Noga Holding (USA), Inc.
 
TSB-A-81(9.1)C Kowa Realty (America), Ltd.
 
TSB-A-81(9)C Kowa Realty (America), Ltd.
 
TSB-A-81(8)C Corroon and Black Corporation
 
TSB-A-81(7)C Natwest Holdings, Inc.
 
TSB-A-81(6)C Carroll McIntosh Metro Sales, Inc.
 
TSB-A-81(24)S,(5)C
 		 Joseph Bucciero Contracting, Inc.
TSB-A-81(4)C Texas Eastern Cryogenics, Inc.
 
TSB-A-81(3)C Wedbush, Noble, Cooke, Inc.
 
TSB-A-81(2)C Lone Star Industries, Inc.
 
TSB-A-81(1)C Martin Marietta Corporation
 
TSB-H-81(37)C
 		 Hooker Chemical & Plastics Corp.
TSB-H-81(36)C
 		 Seatrain Shipbuilding Corporation
TSB-H-81(35)C
 		 Southwestern Publishing Company
TSB-H-81(34)C
 		 Kowa Realty (America), Ltd.
TSB-H-81(33)C
 		 Walter A. Woodka, Jr.
TSB-H-81(27)C
 		 Geosource, Inc.
TSB-H-81(24)C
 		 Boundary Gas, Inc.
TSB-H-81(21.1)C
 		 MC Minerals Corporation and Mitsubishi International Corporation (Modified)
TSB-H-81(21)C
 		 MC Minerals Corporation and Mitsubishi International Corporation
TSB-H-81(20.1)C
 		 MCF Footwear Corporation and Mitsubishi International Corporation (Modified)
TSB-H-81(20)C
 		 MCF Footwear Corporation and Mitsubishi International Corporation
TSB-H-81(19)C
 		 Buddy L Corporation
TSB-H-81(18)C
 		 Glen Oaks Sales Co., Inc.
TSB-H-81(17)C
 		 Security Mutual Life Insurance Company of New York
TSB-H-81(16)C
 		 Philanthrophy Management, Inc.
TSB-H-81(15)C
 		 Cayuga Service Inc.
TSB-H-81(14)C
 		 Golden Pacific National Bank
TSB-H-81(13)C
 		 Chase Manhattan Corporation
TSB-H-81(12)C
 		 Noga Holding (USA), Inc.
TSB-H-81(8)C
 		 Wolverine Energy Company
TSB-H-81(4)C
 		 Clipper Oil Corporation
TSB-H-81(3)C
 		 Victor Hasselblad, Inc.
TSB-H-81(2)C
 		 Paul M. Edgette
TSB-H-81(1)C
 		 United California Bank International
Related Links...
• Corporate Tax Resources and Publications
• Select a Different Advisory Opinion Tax Type
• Main Publications and Bulletins Page
• Main Forms and Instructions Page

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Last Modified:  February 19, 2008