skip banner navigation new york state banner - this will open a new window
Home | Forms | Find Answers | e-file | Individuals | Businesses | Tax Professionals | Contact Us
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.
You will need Adobe Reader to view and print PDF files. We offer some forms in Fill-in or Fill-in & Save versions. See Forms - User Instructions if you need more information about these forms.

To Select a Specific Year, Choose From the List Below
 
2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994
1993 | 1992 | 1991 | 1990 | 19891988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980
 

Number

Petitioner

   

1991
 

 
TSB-A-91(25)C Anchin, Block & Anchin
 
TSB-A-91(24)C Pressure Vessel Service, Inc.
 
TSB-A-91(23)C Chesin and Company
 
TSB-A-91(22)C Judsu Realty Corp.
 
TSB-A-91(21)C Blenheim Franchise Shows, Inc.
 
TSB-A-91(20)C Himont USA, Inc.
 
TSB-A-91(19)C The American Crane Corporation
 
TSB-A-91(18)C Anonymous c/o Robert L. Kohl, Esq.
 
TSB-A-91(17)C ATC Long Distance
 
TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M Marine Midland Bank, N.A.
 
TSB-A-91(15)C, (7)I David Duchini
 
TSB-A-91(14)C, (5)I Martin Galuskin
 
TSB-A-91(13)C Bayside Mews Condominium
 
TSB-A-91(12)C Highmount Medical Building, Inc.
 
TSB-A-91(11)C Mark S. Klein
 
TSB-A-91(10)C The Homestead Savings (FA)
 
TSB-A-91(9)C Lake Shore Hills Homeowners Association
 
TSB-A-91(8)C ROP Color, Inc.
 
TSB-A-91(7)C 20th Century Realty Company
 
TSB-A-91(6)C Chase Manhattan Bank, N.A.
 
TSB-A-91(5)C PEC Fort Drum, Inc.
 
TSB-A-91(4)C J.P. Morgan & Co. Incorporated
 
TSB-A-91(3)C Morrison & Foerster
 
TSB-A-91(2)C Quantum Resources Corporation
 
TSB-A-91(7)S, (1)I, (1)C Mitchell Sorkin
 

Related Links...
Corporate Tax Resources and Publications
Select a Different Advisory Opinion Tax Type
Main Publications and Bulletins Page
Main Forms and Instructions Page

Careers | Site Index | Electronic Services | Publications and Bulletins | Web Survey
Accessibility | Disclaimer | Privacy | Security



Last Modified:  February 19, 2008