Document # Public Document # Document Type Date Issued Description
95-171 95-171 Rulings of the Tax Commissioner 06/23/1995 Taxes paid by residents to other states; Lottery winnings
95-172 95-172 Rulings of the Tax Commissioner 06/26/1995 Lodging; Telephone charges
95-173 95-173 Rulings of the Tax Commissioner 06/26/1995 Government transactions; Service contract purchases
95-174 95-174 Rulings of the Tax Commissioner 06/27/1995 Taxes paid by residents to other states
95-175 95-175 Rulings of the Tax Commissioner 06/28/1995 Taxes paid to other states; California franchise taxes
95-176 95-176 Rulings of the Tax Commissioner 06/28/1995 Parent/subsidiary transactions; Tradename royalty; Loans
95-177 95-177 Rulings of the Tax Commissioner 06/28/1995 Changes to federal adjusted gross income
95-178 95-178 Rulings of the Tax Commissioner 06/29/1995 Residency; Resident subject to taxation
95-179 95-179 Rulings of the Tax Commissioner 07/06/1995 Change in exemptions claimed
95-18 95-18 Rulings of the Tax Commissioner 02/08/1995 Exempt organizations; Health maintenance organizations
95-180 95-180 Rulings of the Tax Commissioner 07/07/1995 Fraudulent evasion of tax
95-182 95-182 Rulings of the Tax Commissioner 07/12/1995 Medical, dental, and optical supplies, and drugs; Medicaid reimbursed supply sales (prior law)
95-183 95-183 Rulings of the Tax Commissioner 07/17/1995 Construction; Materials purchased for use in another state
95-184 95-184 Rulings of the Tax Commissioner 07/14/1995 Alternate method of allocation and apportionment; Part-year residents
95-185 95-185 Rulings of the Tax Commissioner 07/21/1995 Advertising; Direct mail services
95-186 95-186 Rulings of the Tax Commissioner 07/21/1995 Manufacturing, processing, Medical devices provided to research clinics
95-187 95-187 Rulings of the Tax Commissioner 07/21/1995 Mining; Reclamation activities
95-188 95-188 Rulings of the Tax Commissioner 07/27/1995 Returns of affiliated corporations; Change in filing status requested
95-189 95-189 Rulings of the Tax Commissioner 07/28/1995 Leases and rentals; Service charges in connection with lease
95-19 95-19 Rulings of the Tax Commissioner 02/13/1995 Partnerships; Limited partner
95-190 95-190 Rulings of the Tax Commissioner 07/28/1995 Unitary relationship
95-191 95-191 Rulings of the Tax Commissioner 07/31/1995 Corporate officer's personal liability, penalties, and interest
95-192 95-192 Rulings of the Tax Commissioner 07/31/1995 Leases and rentals; Partial refund of lease payment
95-193 95-193 Rulings of the Tax Commissioner 07/31/1995 Publishing and broadcasting; Cable television system defined
95-194 95-194 Rulings of the Tax Commissioner 07/31/1995 Statute of limitations; Previous audit; Concrete Fabricator/Installer