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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

   

1986
 

 
TSB-A-86(23.1)C Bank Negara Malaysia
 
TSB-A-86(23)C Bank Negara Malaysia
 
TSB-A-86(22)C, (49)S
 
Consolidated Edison Company of New York, Inc.
TSB-A-86(21)C Landauer Associates, Inc.
 
TSB-A-86(20)C ITC Entertainment, Inc.
 
TSB-A-86(19)C Enzo Biochem, Inc.
 
TSB-A-86(18)C 246 W. 38th St. Tenants Corp.
 
TSB-A-86(17)C Sears Oil Co., Inc.
 
TSB-A-86(16)C Eppler, Guerin & Turner, Inc.
 
TSB-A-86(15)C George & Elizabeth F. Frankel Foundation, Inc.
 
TSB-A-86(14)C Mitsui & Co. (USA), Inc.
 
TSB-A-86(13)C Hudson Armored Car & Courier Service, Inc.
 
TSB-A-86(12)C Bausch & Lomb Incorporated
 
TSB-A-86(11)C Larsen Leasing, Ltd.
 
TSB-A-86(10)C Skaneateles Savings Bank
 
TSB-A-86(9)C North Side Savings Bank
 
TSB-A-86(8)C, (5)I The Rochester Community Savings Bank
 
TSB-A-86(7)C Service Employees Local 200 Building Corp.
 
TSB-A-86(6)C Garen & Company
 
TSB-A-86(5.1)C Banco Popular de Puerto Rico
 
TSB-A-86(5)C Banco Popular de Puerto Rico
 
TSB-A-86(4)C Heritage Hills Society, Ltd.
 
TSB-A-86(3)C Home and City Savings Bank
 
TSB-A-86(2)C Richard W. Genetelli
 
TSB-A-86(1)C 1049 Management Corporation
 

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Last Modified:  February 19, 2008