Form Tsb-M-06(3)c - Supplemental Summary Of Corporation Tax Legislative Changes Enacted In 2005 - Office Of Tax Policy Analysis Technical Services Division Page 6

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TSB-M-06(3)C
Corporation Tax
April 19, 2006
World Trade Center Memorial Foundation contribution (Article 9-A)
For tax years beginning on or after January 1, 2005, taxpayers subject to tax under Article
9-A may make gifts on their corporate franchise tax returns to the World Trade Center Memorial
Foundation. The gift can be any whole dollar amount and will not reduce the amount of tax
owed.
(Tax Law, section 209-F)

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