1999 Corporation Tax Advisory Opinions TSB-A)

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

1999
TSB-A-99(52)S, (29)C	CHEP USA
TSB-A-99(28)C	Pacific Life Insurance Company
TSB-A-99(27)C	Delphi Automotive Systems Corporation
TSB-A-99(26)C	American Steamship Company
TSB-A-99(25)C	PricewaterhouseCoopers, LLP
TSB-A-99(24)C	Sunnylane of Bethpage Redevelopment Company Owners Corp I and Sunnylane of Bethpage Redevelopment Company Owners Corp II
TSB-A-99(23)C	NAMCO Asset Management Inc.
TSB-A-99(22)C	Roger Cukras
TSB-A-99(21)C	New York State Department of Economic Development
TSB-A-99(35)S, (20)C	MCI Communications Corporation ("MCI") and MCI Telecommunications Corporation ("MCIT")
TSB-A-99(19)C	S. Nobile & Company
TSB-A-99(18)C	Scepter, Inc.
TSB-A-99(17)C	Independent Television Network Inc.
TSB-A-99(16)C	New York Mercantile Exchange
TSB-A-99(15)C	Walton Milk Hauling Inc.
TSB-A-99(14)C	Company A
TSB-A-99(13)C	Central Hudson Gas & Electric Corporation
TSB-A-99(12)C	Ernst & Young LLP
TSB-A-99(11)C	Sutdex Real Estate Corp
TSB-A-99(10)C	Pendex Real Estate Corp
TSB-A-99(9)C	Niagara Mohawk Power Corporation
TSB-A-99(8)C	Rochester Gas and Electric Corporation
TSB-A-99(7)C	Rochester Gas and Electric Corporation
TSB-A-99(6)C	Rochester Gas and Electric Corporation
TSB-A-99(5)C	Perlinda Realty, Inc.
TSB-A-99(4)C	N.D.M. Autos, Inc.
TSB-A-99(3)C	Niagara Mohawk Power Corporation
TSB-A-99(2)C	Woerner Industries, Inc.
TSB-A-99(1)C	Consolidated Edison Company of New York, Inc.

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Last Modified: February 19, 2008