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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
   

1996
 

  
TSB-A-96(29)C First Alexander Hamilton Life Insurance Co.
 
TSB-A-96(85)S, (28)C
 		 Cullen and Dykman
TSB-A-96(27)C Morrison & Foerster LLP
 
TSB-A-96(26)C Barclays Business Credit, Inc.
 
TSB-A-96(25)C

Deloitte & Touche LLP
 
TSB-A-96(24)C Renaissance Condominium
 
TSB-A-96(23)C Gold Service Movers, Inc.
 
TSB-A-96(22)C Stulmaker, Kohn & Richardson, LLP
 
TSB-A-96(21)C KPMG Peat Marwick LLP
 
TSB-A-96(20)C Dime Savings Bank of New York, FSB
 
TSB-A-96(19)C McDermott, Will & Emery
 
TSB-A-96(18)C Donaldson, Lufkin & Jenrette, Inc.
 
TSB-A-96(17)C Ernst & Young LLP
 
TSB-A-96(38)S, (16)C
 		 Consolidated Edison Company of New York, Inc.
TSB-A-96(15)C Mactras (Bermuda) Ltd.
 
TSB-A-96(14)C Upper Willow Properties Corporation
 
TSB-A-96(13)C, (29)S
 		 Christopher L. Doyle, Esq.
TSB-A-96(12)C Bruce Nadell
 
TSB-A-96(11)C FGIC CMRC Corp.
 
TSB-A-96(10)C Avoca Natural Gas Storage
 
TSB-A-96(9)C Hurry Wagon, Inc.
 
TSB-A-96(8)C Iroquois Energy Brokers, LLC
 
TSB-A-96(7)C Apple Bank for Savings
 
TSB-A-96(6)C EMI Communication Corp.
 
TSB-A-96(5)C Country Bank
 
TSB-A-96(4)C Travelers Group Inc.
 
TSB-A-96(3)C Smith Barney Holdings Inc.
 
TSB-A-96(2)C Buffalo Paperboard Corporation
 
TSB-A-96(1)C Clean At Tri-Diamond Stores, Ltd.
 
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