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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

   

1998
 

 
TSB-A-98(27)C Chatham International Enterprises, Inc.
 
TSB-A-98(26)C Deloitte & Touche LLP
 
TSB-A-98(25)C Crowe, Chizek and Company LLP
 
TSB-A-98(24)C Xerox Corporation
 
TSB-A-98(23)C American Jet Engine Co. Inc.
 
TSB-A-98(22)C Am Jet Aerospace Inc.
 
TSB-A-98(21)C Rochester Gas & Electric Corporation
 
TSB-A-98(20)C Arthur Andersen LLP
 
TSB-A-98(19)C, (12)I, (3)M
 
Comptroller of the State of New York
TSB-A-98(18)C, (68)S
 
Distribution Unlimited, Inc.
TSB-A-98(17)C DJ&J Software, DBA Egghead Computer
 
TSB-A-98(16)C Kurt E. DeSoto
 
TSB-A-98(15)C Private Export Funding Corporation
 
TSB-A-98(14)C, (9)I H.O. Wolding, Inc.
 
TSB-A-98(13)C PM Group Life Insurance Company
 
TSB-A-98(2)R, (12)C, (2)M
 
Central Hudson Gas & Electric Corporation
TSB-A-98(11)C New York State Electric & Gas Corporation
 
TSB-A-98(10)C Roberts & Holland LLP
 
TSB-A-98(9)C Bayer Corporation
 
TSB-A-98(8)C El Paso Energy Marketing Company
 
TSB-A-98(7)C Citrin Cooperman & Company, LLP
 
TSB-A-98(6)C Consolidated Edison Company of New York, Inc.
 
TSB-A-98(5)C Price Waterhouse LLP
 
TSB-A-98(17)S, (4)C Electronic Transmission Corporation
 
TSB-A-98(3)C, (1)R Long Island Lighting Company
 
TSB-A-98(2)C, (6)S Distribution Unlimited, Inc.
 
TSB-A-98(1)C The Daiwa Bank, Limited
 

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Last Modified:  February 19, 2008