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Corporation tax advisory opinions - 2002 (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.

Corporation tax advisory opinions - 2002 (TSB-A)
TSB-A-02(23)C Sempra Energy Trading Corp.
TSB-A-02(22)C Central Hudson Gas & Electric Corp.
TSB-A-02(21)C, (59)S Willow Run Foods, Inc.
TSB-A-02(20)C Leveraged Energy Purchasing Corporation
TSB-A-02(19)C, (8)I Amper, Poltiziner & Mattia, PC
TSB-A-02(18)C NRG Energy, Inc.
TSB-A-02(17)C Primus Telecommunications, Inc.
TSB-A-02(16)C Sommer & Maca Industries, Inc.
TSB-A-02(15)C Li'l Cricket Enterprises, Inc.
TSB-A-02(14)C Grant McCarthy Gagnon, LLC
TSB-A-02(13)C Keyspan Corporation & Affiliates
TSB-A-02(12)C PricewaterhouseCoopers LLP
TSB-A-02(10)C Deloitte & Touche LLP
TSB-A-02(9)C Metropolitan Life Insurance Company
TSB-A-02(8)C, (1)I D'Amato & Lynch ETAL
TSB-A-02(7)C Grant Thornton LLP
TSB-A-02(6)C Tower Cleaning Systems, Inc.
TSB-A-02(5)C Peter L. Faber
TSB-A-02(4)C Fort Drum Cogenco, Inc.
TSB-A-02(3)C Deloitte & Touche LLP
TSB-A-02(2)C Corporation X
TSB-A-02(1)C McDermott, Will & Emery

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