Document # Public Document # Document Type Date Issued Description
96-383 96-383 Rulings of the Tax Commissioner 12/20/1996 Interest; Net operating loss; Date on which interest accrual ends
96-382 96-382 Rulings of the Tax Commissioner 12/20/1996 100% fraud penalty
96-379 96-379 Rulings of the Tax Commissioner 12/20/1996 Nonprofit organizations, private schools, and churches; Fund raising activities
96-378 96-378 Rulings of the Tax Commissioner 12/18/1996 Application for refund; Refunds and dealer discounts
96-8 96-397 Tax Bulletins 12/18/1996 Interest Rates; First Quarter 1997
96-377 96-377 Rulings of the Tax Commissioner 12/18/1996 Governmental agencies
96-397 96-397 Rulings of the Tax Commissioner 12/18/1996 Interest Rates; First Quarter 1997
96-376 96-376 Rulings of the Tax Commissioner 12/17/1996 Realty transfer tax exemptions; Revocable trust grantors and beneficiaries
96-375 96-375 Rulings of the Tax Commissioner 12/16/1996 Cellular Telephone Sales; Sales Price
96-374 96-374 Rulings of the Tax Commissioner 12/16/1996 Withdrawal of cellular phones from exempt inventory for free distribution
96-373 96-373 Rulings of the Tax Commissioner 12/13/1996 Returns of affiliated corporations; Change in method of filing
96-372 96-372 Rulings of the Tax Commissioner 12/13/1996 Returns of affiliated corporations; Change in method of filing
96-370 96-370 Rulings of the Tax Commissioner 12/12/1996 Returns of affiliated corporations; Change in method of filing
96-371 96-371 Rulings of the Tax Commissioner 12/12/1996 Services; Repair and installation; Maintenance contracts
96-369 96-369 Rulings of the Tax Commissioner 12/11/1996 Leases and rentals; Lease of equipment
96-367 96-367 Rulings of the Tax Commissioner 12/10/1996 Manufacturing, processing, assembling, or refining; Research and development
96-368 96-368 Rulings of the Tax Commissioner 12/10/1996 Alternate method of allocation and apportionment
96-366 96-366 Rulings of the Tax Commissioner 12/10/1996 Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income
96-360 96-360 Rulings of the Tax Commissioner 12/09/1996 Time limitations for assessment and collection; Unauthorized switch to combined filing
96-361 96-361 Rulings of the Tax Commissioner 12/09/1996 Coupons, premiums, and cash discounts; Discounted price
96-365 96-365 Rulings of the Tax Commissioner 12/09/1996 Taxable income; Modifications to federal taxable income; Allocation of foreign source income expenses
96-362 96-362 Rulings of the Tax Commissioner 12/09/1996 Audit procedures; Sample purchases
96-359 96-359 Rulings of the Tax Commissioner 12/09/1996 Services; Professional or personal; Production of master videotapes
96-364 96-364 Rulings of the Tax Commissioner 12/09/1996 Leases and rentals; Damage waiver charges
96-363 96-363 Rulings of the Tax Commissioner 12/09/1996 Taxable income; Modifications to federal taxable income; Additions and subtractions