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Home > Publications > Finance and Budget FINANCE AND BUDGET
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| Redacted Letter Rulings - General Corporation Tax |
This hypothetical ruling addresses the attribution of income from services performed in connection with the drawing and testing of blood that occurs both
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - General Corporation Tax
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| Redacted Letter Rulings - General Corporation Tax |
A taxpayer whose GCT liability is limited to the $300 minimum tax qualifies for the refundable REAP credit that is available in the taxable year of relocation and the next four taxable years. #05-4843. 2/14/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - General Corporation Tax
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| Redacted Letter Rulings - General Corporation Tax |
A nonstock corporation formed under the Not-For-Profit Law of New York State in 1992 that did not begin operations until 2005 but whose exempt status under IRC §501(c)(4) was confirmed by the Internal Revenue Service in 2005 was held exempt from the GCT. #05-4838. 5/3/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - General Corporation Tax
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| Redacted Letter Rulings - Property Tax |
A taxpayer did not qualify for LMREAP benefits as an eligible business because it was not conducting substantial business operations outside New York City for the 24 consecutive months immediately preceding the taxable year in which it would be deemed to have relocated to "eligible premises." #05-4842. 2/14/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Property Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
A reduced tax rate of 1.425% for one, two or three family homes is applicable to the transfer of a building containing two residential units and a medical office for consideration over $500,000 where the tax classification reflects that the building is used primarily for residential purposes and there is no information suggesting the classification is incorrect. #06-4845. 3/6/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
A reduced tax rate of 1.425% for one, two or three family homes is applicable to the transfer of a building containing two residential units and a medical office for consideration over $500,000 where the tax classification reflects that the building is used primarily for residential purposes and there is no information suggesting the classification is incorrect. #06-4845. 3/6/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Unincorporated Business Tax |
Settlement fund, established to receive and invest proceeds from lawsuit pending disbursement, is not subject to GCT or UBT. #06-4854. 8/1/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Unincorporated Business Tax
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| Redacted Letter Rulings - Unincorporated Business Tax |
Hypothetical ruling holds that the treatment of a taxpayer's real estate salespersons as independent contractors for federal purposes under IRC §3508 has no bearing on the status of these salespersons as employees for UBT purposes. #06-4848. 5/17/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Unincorporated Business Tax
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| Redacted Letter Rulings - Unincorporated Business Tax |
Based on the substance of a transaction, a newly formed single member limited liability company was held to be an eligible business for purposes of REAP based on 100% continuity of ownership and 100% continuity of the business of wholly related entities. #05-4844. 5/1/2006
Publisher: Finance - Date Created: 10/19/2006 - Type: Legislative Document
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Redacted Letter Rulings - Unincorporated Business Tax
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