Document # Public Document # Document Type Date Issued Description
86-253 86-253 Rulings of the Tax Commissioner 12/17/1986 Permission to file a combined return
86-41 86-41 Rulings of the Tax Commissioner 12/17/1986 BRIAN SKINNER & JACQUELINE SKINNER
86-2 86-2 Rulings of the Tax Commissioner 12/11/1986 Deeds transferring utility assets
86-252 86-252 Rulings of the Tax Commissioner 12/08/1986 Wild bird humane society; Nonprofit organization; Exemption criteria
86-251 86-251 Rulings of the Tax Commissioner 12/08/1986 Fund raising materials: nonprofit schools
86-247 86-247 Rulings of the Tax Commissioner 12/08/1986 Graphic design and production studio
86-249 86-249 Rulings of the Tax Commissioner 12/08/1986 Ocean-going hospital vessel
86-246 86-246 Rulings of the Tax Commissioner 12/08/1986 Withholding reciprocity agreements; Application to unemployment taxes
86-248 86-248 Rulings of the Tax Commissioner 12/08/1986 Consolidated returns checked as combined
86-250 86-250 Rulings of the Tax Commissioner 12/08/1986 Modifications to federal taxable income; Depletion
86-245 86-245 Rulings of the Tax Commissioner 12/01/1986 Estimated payments and the calculation of refunds and tax due
86-242 86-242 Rulings of the Tax Commissioner 11/28/1986 Lumber fabricator
86-239 86-239 Rulings of the Tax Commissioner 11/28/1986 Interest on Zero Coupon Bonds
86-240 86-240 Rulings of the Tax Commissioner 11/28/1986 Audit adjustment
86-243 86-243 Rulings of the Tax Commissioner 11/28/1986 Government contractor
86-241 86-241 Rulings of the Tax Commissioner 11/28/1986 Nonprofit organization providing drug education programs to youth; Exemption criteria
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
86-238 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
86-235 86-235 Rulings of the Tax Commissioner 11/19/1986 Interest calculation when both refund and tax liability exist
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