Re: Agreement and Plan of Reorganization Ladies and Gentlemen:Dreyfus New York Tax Exempt Bond Fund Inc /New/ • May 10th, 2005
You have requested our opinion as to certain Federal income tax consequences of the reorganization contemplated by the Agreement and Plan of Reorganization between Dreyfus New York Municipal Income, Inc., a Maryland corporation (the "Fund"), and Dreyfus New York Tax Exempt Bond Fund, Inc., a Maryland corporation (the "Acquiring Fund"). A copy of the Agreement and Plan of Reorganization is included as Exhibit A to the Registration Statement on Form N-14 of the Acquiring Fund (Registration No. 333-119196) (the "Registration Statement"). You have advised us that each of the Acquiring Fund and the Fund have qualified or will qualify as a "regulated investment company" within the meaning of Subchapter M of the United States Internal Revenue Code of 1986, as amended (the "Code"), for each of their fiscal years of operation ending on or before or including the Closing Date.
