You must provide a statement to each shareholder with the information they need to modify the federal adjusted gross income or itemized deductions. This form is for general instructions that apply to all corporation tax forms.It includes a variety of topics about how to fill out your form. Any individual or unincorporated entity, other than a partnership, that carries on or liquidates a trade, business, profes-. The NYSE is capitalism at its best, the belief that the free and fair markets offer every individual the chance to benefit from success. You must pay the Real Property Transfer Tax (RPTT) on sales, grants, assignments, transfers or surrenders of real property in New York City. In 2 days — This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format. In most states, sales of intangible assets – goodwill, IP, trademarks, etc. Are not subject to sales tax.