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Corporation tax advisory opinions - 1997 (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 - 1997 (TSB-A)
TSB-A-97(28)C Schroder & Co. Inc.
TSB-A-97(27)C Rubin Brothers Holding Company
TSB-A-97(26)C Stone Commodities Corp.
TSB-A-97(25)C RGT Utilities, Inc.
TSB-A-97(24)C Board of Managers Condominium X
TSB-A-97(23)C The Manufacturers Life Insurance Company (USA)
TSB-A-97(22)C Merrill Lynch & Co., Inc.
TSB-A-97(21)C Rivercliffe Condominium
TSB-A-97(20)C Board of Managers Plum Court
TSB-A-97(19)C Ernst & Young LLP
TSB-A-97(18)C Fred Drasner
TSB-A-97(49)S, (17)C Netcom On-Line Communication Services, Inc.
TSB-A-97(37)S, (16)C Marken Properties, Inc.
TSB-A-97(15)C Coopers & Lybrand, LLP
TSB-A-97(14)C PWG Vintners USA, Inc.
TSB-A-97(13)C New Venture Gear, Inc.
TSB-A-97(12)C, (4)I Harry W. Albright, Jr., Trustee of First American Corp
TSB-A-97(11)C BT Capital Partners, Inc.
TSB-A-97(10.1)C Patrick D. Martin
TSB-A-97(10)C Patrick D. Martin
TSB-A-97(9)C Enviro-Gro Technologies
TSB-A-97(8)C KPMG Peat Marwick LLP
TSB-A-97(7)C Price Waterhouse LLP
TSB-A-97(6)C Ernst & Young LLP
TSB-A-97(5)C, (2)I Arnold Haskell, CPA
TSB-A-97(4)C Thomas & Betts Corporation
TSB-A-97(3)C, (1)I Fibreboard Asbestos Compensation Trust
TSB-A-97(2)C 343 East 18th Street Corporation
TSB-A-97(1)C Heller Bros. Packing Corp.

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