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Real estate transfer 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.

Real estate transfer tax advisory opinions - 1997 (TSB-A)
TSB-A-97(9)R, (2)M Consolidated Edison Company of New York, Inc.
TSB-A-97(8)R Morgan Guaranty Trust Company of New York, as Trustee
TSB-A-97(6)R American Management Association
TSB-A-97(4)R Metropolitan Transportation Authority, Fleet National Bank, Phillip Morris Capital Corporation, Grant Transit Co., Triborough Bridge and Tunnel Authority, and Untrecht-America Finance Co.
TSB-A-97(2)R Coopers & Lybrand, LLP
TSB-A-97(1)R 40 West 53rd Associates

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