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Home > Publications > Finance and Budget FINANCE AND BUDGET
All documents are in PDF Format
| Finance Memoranda |
Application of IRC §280F Limits to Sport Utility Vehicles #09-5. 12/3/09
Supersedes #08-2 Publisher: Finance - Date Created: 12/21/2009 - Type: Memoranda - Directive
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Finance Memoranda
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| Statements of Assessment Procedure |
When Will Equipment be Separately Assessed?
How Finance assesses generators and other equipment (such as boilers) located within certain properties. 12/11/09
(Supersedes Statement of Assessment Procedure 05/26/06)
Publisher: Finance - Date Created: 12/11/2009 - Type: Guide - Manual
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Statements of Assessment Procedure
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| Business Tax Final/Adopted Rules |
Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period January 1, 2010 through March 31, 2010) Publisher: Finance - Date Created: 11/30/2009 - Type: Legislative Document
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Business Tax Final/Adopted Rules
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| Redacted Letter Rulings - Real Property Transfer Tax |
Conveyance of a controlling economic interest in property to a taxpayer that meets the criteria of IRC §501(c)(3) is exempt despite the fact that the taxpayer has not yet received its federal exemption. #09-4895-021. 6/11/09
Publisher: Finance - Date Created: 11/23/2009 - 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 two step conveyance in which property is transferred by a business corporation to its exempt parent and then to a third party is not exempt from tax. #08-4885-021. 2/19/09
Publisher: Finance - Date Created: 11/23/2009 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - GCT |
A note, which otherwise meets the definition of investment capital, is not excluded because the interest on the note is defined as a percentage of the revenues of the issuer's parent. #08-4884-006 4/2/09
Publisher: Finance - Date Created: 11/23/2009 - Type: Legislative Document
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Redacted Letter Rulings - GCT
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