Document # Public Document # Document Type Date Issued Description
94-179 94-179 Rulings of the Tax Commissioner 06/08/1994 Price manipulation and intercorporate transactions; Transfer of intangibles to subsidiary
94-178 94-178 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Income from investment fund
94-177 94-177 Rulings of the Tax Commissioner 06/29/1994 Temporary storage for a third party
94-176 94-176 Rulings of the Tax Commissioner 06/10/1994 Net operating loss carryover
94-175 94-175 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Three-factor formula
94-174 94-174 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Sale of investments made from idle funds
94-173 94-173 Rulings of the Tax Commissioner 06/15/1994 Apportionment of income; Gain from sale of stock in foreign corporation
94-172 94-172 Rulings of the Tax Commissioner 06/06/1994 Medical, dental, and optical supplies and drugs; Orthodontic study models
94-171 94-171 Rulings of the Tax Commissioner 06/08/1994 Voluntary Civil Air Auxiliary
94-170 94-170 Rulings of the Tax Commissioner 06/08/1994 Returns of affiliated corporations; Change in method of filing
94-17 94-17 Rulings of the Tax Commissioner 01/19/1994 ANTIQUE PURCHASES
94-169 94-169 Rulings of the Tax Commissioner 06/08/1994 Coupons and discounts; Restaurant sales
94-168 94-168 Rulings of the Tax Commissioner 05/06/1994 Audit penalty; Use tax compliance ratio
94-167 94-167 Rulings of the Tax Commissioner 05/27/1994 Lease of radio system; Government contractor
94-166 94-166 Rulings of the Tax Commissioner 05/24/1994 Manufacturing, processing, assembling, or refining; Cardboard baling equipment
94-165 94-165 Rulings of the Tax Commissioner 05/25/1994 Exemption certificates; Burden of proof
94-164 94-164 Rulings of the Tax Commissioner 05/25/1994 Apportionment of income; Financial division of trading company
94-163 94-163 Rulings of the Tax Commissioner 05/27/1994 Out-of-state tax credit; Franchise tax paid by S Corp. to District of Columbia
94-162 94-162 Rulings of the Tax Commissioner 05/25/1994 Manufacturer and retailer of computer systems
94-161 94-161 Rulings of the Tax Commissioner 05/23/1994 Wages of employees of interstate carriers; Federal exemption from withholding
94-160 94-160 Rulings of the Tax Commissioner 05/20/1994 Refuse collection, sorting, disposal, and recycling
94-16 94-16 Rulings of the Tax Commissioner 01/28/1994 Nonprofit criteria
94-159 94-159 Rulings of the Tax Commissioner 05/20/1994 Government contractor; Purchases
94-158 94-158 Rulings of the Tax Commissioner 05/23/1994 FEDERAL RETIREES: NO NEED YET TO FILE AMENDED
TAX RETURNS FOR 1985-1988
94-157 94-157 Rulings of the Tax Commissioner 05/23/1994 Nonprofit organization; sales and purchases