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Corporation tax advisory opinions - 2004 (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 - 2004 (TSB-A)
TSB-A-04(18)C Clarkstown Central School District
TSB-A-04(17)C Humacare - Care Staff, Inc.
TSB-A-04(16)C Amper, Politziner & Mattia, P.C.
TSB-A-04(15)C Hamilton Manufacturing Corp.
TSB-A-04(14)C The Polish American Citizens Club of Rochester NY, Inc.
TSB-A-04(13)C Definity Health
TSB-A-04(12)C G & S Creations, Inc.
TSB-A-04(11)C Deutsche Bank Securities Incorporated
TSB-A-04(10)C Standard Microsystems Corporation
TSB-A-04(9)C Mirant America's Energy Marketing, L.P.
TSB-A-04(8)C Discovery Communications, Inc.
TSB-A-04(7)C JML Optical Industries, Inc.
TSB-A-04(6)C, (8)S Imperial Optical, Inc.
TSB-A-04(5)C Washington National Insurance Company
TSB-A-04(4)C Conseco Senior Health Insurance Company
TSB-A-04(3)C Conseco Annuity Assurance Company
TSB-A-04(2)C Bankers Life & Casualty Company
TSB-A-04(1)C RBC Holdings (USA), Inc.

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