Document # Public Document # Document Type Date Issued Description
86-243 86-243 Rulings of the Tax Commissioner 11/28/1986 Government contractor
86-244 86-244 Rulings of the Tax Commissioner 11/26/1986 Out-of-state tax credit; Maryland local income taxes mandated by Md. Ann. Code (1957), art. 81 section 283; Department of Taxation vs. John C. Smith, et al
86-235 86-235 Rulings of the Tax Commissioner 11/19/1986 Interest calculation when both refund and tax liability exist
86-238 86-238 Rulings of the Tax Commissioner 11/19/1986 Grantor's Tax
86-236 86-236 Rulings of the Tax Commissioner 11/19/1986 Items Temporarily Stored In State
86-237 86-237 Rulings of the Tax Commissioner 11/19/1986 Inventory
86-233 86-233 Rulings of the Tax Commissioner 11/17/1986 Use tax; Fabrication labor
86-232 86-232 Rulings of the Tax Commissioner 11/17/1986 Nonprofit organization; Nursing home
86-234 86-234 Rulings of the Tax Commissioner 11/17/1986 Out-of-state book seller
86-231 86-231 Rulings of the Tax Commissioner 11/12/1986 Partnership property; Nonresident decedent
86-229 86-229 Rulings of the Tax Commissioner 11/07/1986 DISC dividends; Foreign source income
86-228 86-228 Rulings of the Tax Commissioner 11/07/1986 DISC adjustments; Excess cost recovery (ACRS)
86-230 86-230 Rulings of the Tax Commissioner 11/07/1986 Interest on Virginia obligations
86-213 86-213 Rulings of the Tax Commissioner 11/03/1986 Production and sales of records and tapes
86-210 86-210 Rulings of the Tax Commissioner 11/03/1986 Permission to file a combined return denied
86-226 86-226 Rulings of the Tax Commissioner 11/03/1986 Office Equipment and Supplies
86-216 86-216 Rulings of the Tax Commissioner 11/03/1986 Financial data provider; Magnetic tape transfer
86-211 86-211 Rulings of the Tax Commissioner 11/03/1986 Permission to file amended returns on combined basis
86-219 86-219 Rulings of the Tax Commissioner 11/03/1986 Temporary overseas assignment; Domicile resident
86-222 86-222 Rulings of the Tax Commissioner 11/03/1986 Fund raising sales to school organizations
86-217 86-217 Rulings of the Tax Commissioner 11/03/1986 Production and sale of audio tapes
86-227 86-227 Rulings of the Tax Commissioner 11/03/1986 Technical fees; Foreign source income subtraction
86-212 86-212 Rulings of the Tax Commissioner 11/03/1986 Alternative allocation and apportionment method denied
86-220 86-220 Rulings of the Tax Commissioner 11/03/1986 Farm selling fresh fruit and vegetables
86-225 86-225 Rulings of the Tax Commissioner 11/03/1986 Domicile of decedent