Kept up to date 1947-1967 by "transfer binders" with titles: [1] 3 N.Y. tax cases; N.Y. State new matters, 1946 to 1957. [2] 4 N.Y. tax cases; N.Y. State new matters, 1957 to 1960. [3] 5 N.Y. tax cases; New York State new matters, 1960 to 1967. [4] Personal income tax (art. 16) and unincorporated business tax (art. 16-A) effective for taxable years ending before December 31, 1960. [5] 3 N.Y. tax cases; N.Y. City new matters, 1946 to 1956. [6] New York City sales and use taxes. [7] New York City gross receipts tax effective prior to January 1, 1966.

Material of a permanent nature is removed from the main set and bound in separate vols. called transfer binders.