OFFICIAL STATEMENT
OFFICIAL STATEMENT
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官方声明
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
Nederlandstalige samenvatting
中科院分区：
文献类型：
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作者：
Nederlandstalige samenvatting
根据Trespasz & Marquardt， LLP债券法律顾问的意见，基于对现行法律、法规、裁决和法院判决的分析，并假设在其他事项中，某些陈述的准确性和对某些契约的遵守，根据1986年《国内税收法典》第103条，债券的利息不包括在联邦所得税总收入中。在债券律师的进一步意见中，债券的利息不是联邦替代性最低税的特定优惠项目。债券律师还认为，债券利息免征纽约州或其任何政治分区（包括纽约市）征收的个人所得税。债券法律顾问对与债券的所有权或处置，或债券利息的金额、应计或收到有关的任何其他税务后果不发表意见。见“税务事项”。
In the opinion of Trespasz & Marquardt, LLP, Bond Counsel, based upon an analysis of existing laws, regulations, rulings and court decisions, and assuming among other matters, the accuracy of certain representations and compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986. In the further opinion of Bond Counsel, interest on the Bonds is not a specific preference item for purposes of the federal alternative minimum tax. Bond Counsel is also of the opinion that interest on the Bonds is exempt from personal income taxes imposed by the State of New York or any political subdivision thereof (including The City of New York). Bond Counsel expresses no opinion regarding any other tax consequences related to the ownership or disposition of, or the amount, accrual or receipt of interest on, the Bonds. See “TAX MATTERS” herein.