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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

   

1987
 

 
TSB-A-87(33)C Konica Business Machines, U.S.A., Inc.
 
TSB-A-87(32)C Fulmont Communications, Inc.
 
TSB-A-87(31)C, (8)I
 
Kansas Gas and Electric Company
TSB-A-87(30)C Paul D. Reid and Reid Petroleum Corp.
 
TSB-A-87(29)C Consolidated Edison Company of New York, Inc.
 
TSB-A-87(28)C The Carborundum Company
 
TSB-A-87(27)C Sciarabba Walker & Co.
 
TSB-A-87(26)C Pickwick at Rocky Point Beach Club, Inc.
 
TSB-A-87(25)C, (39)S
 
Sigma Sound Studios
TSB-A-87(24)C Frankford/Wayne Mastering Labs, Inc.
 
TSB-A-87(23.1)C, 88 (7.1)C
 
American International Group, Inc.
TSB-A-87(23)C American International Group, Inc.
 
TSB-A-87(22)C Uni-Marts, Inc.
 
TSB-A-87(21)C Goldome FSB
 
TSB-A-87(20)C Manufacturers Hanover Corporation
 
TSB-A-87(19)C Edward Weck & Company, Inc.
 
TSB-A-87(18)C Cornell Research Foundation, Inc.
 
TSB-A-87(17)C Protocom Devices, Inc.
 
TSB-A-87(16)C Cibro Petroleum Products, Inc.
 
TSB-A-87(15)C Moore Brothers Oil Company, Inc.
 
TSB-A-87(14)C Protocom Devices, Inc.
 
TSB-A-87(13)C W.A. Krueger Company
 
TSB-A-87(12)C Niagara Mohawk Power Corporation
 
TSB-A-87(11)C Spectrum Energy, Inc.
 
TSB-A-87(10)C, (3)I
 
Herbert Paul, P.C.
TSB-A-87(9)C John J. Eagan
 
TSB-A-87(8)C Peat, Marwick, Mitchell & Co.
 
TSB-A-87(7)C Hugo Bosca Company, Inc.
 
TSB-A-87(6)C Independence One Mortgage Corporation
 
TSB-A-87(5)C Goulds Pumps, Inc.
 
TSB-A-87(4)C Grimaldi, Fagliarone and Tornatore
 
TSB-A-87(3)C Morgan Guaranty International Finance Corporation
 
TSB-A-87(2)C, (5)S County of Westchester Public Utility Service Agency
 
TSB-A-87(1)C, (4)S
 
Consolidated Edison Company of New York, Inc.

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Last Modified:  February 19, 2008