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.
| Number | Petitioner |
|---|---|
| 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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