Document # Public Document # Document Type Date Issued Description
94-326 94-326 Rulings of the Tax Commissioner 10/28/1994 Allocation of income; Sale of intangible property
94-328 94-328 Rulings of the Tax Commissioner 10/27/1994 Nonprofit organizations, private schools, and churches; Professional societies
94-323 94-323 Rulings of the Tax Commissioner 10/24/1994 Services; Repair and installation; Electrical equipment
94-324 94-324 Rulings of the Tax Commissioner 10/24/1994 Agriculture; Miniature horses
94-322 94-322 Rulings of the Tax Commissioner 10/21/1994 Alternate method of allocation and apportionment; Net operating loss
94-321 94-321 Rulings of the Tax Commissioner 10/21/1994 Taxes paid by residents to other states; Taxes paid in a previous year
94-320 94-320 Rulings of the Tax Commissioner 10/20/1994 Taxes paid by residents to other states; Taxes paid in previous year
94-317 94-317 Rulings of the Tax Commissioner 10/19/1994 Mining; Coal testing facility
94-318 94-318 Rulings of the Tax Commissioner 10/19/1994 Taxes paid by residents to other states; Income from foreign government
94-316 94-316 Rulings of the Tax Commissioner 10/19/1994 Advertising; Media advertising
94-319 94-319 Rulings of the Tax Commissioner 10/19/1994 Nonprofit organizations, private schools, and churches
94-315 94-315 Rulings of the Tax Commissioner 10/18/1994 Publishing and broadcasting; Services; Professional or personal; Video clippings; Newspapers on CD-ROM
94-314 94-314 Rulings of the Tax Commissioner 10/17/1994 Transportation equipment; Vehicles, vessels, and aircraft; Tangible personal property used by airline
94-313 94-313 Rulings of the Tax Commissioner 10/17/1994 "Taxable income' defined; Michigan single business tax
94-312 94-312 Rulings of the Tax Commissioner 10/12/1994 Time limitations for assessment and collection; Timeliness of request for refund
94-310 94-310 Rulings of the Tax Commissioner 10/11/1994 S corporations; Filing requirements
94-309 94-309 Rulings of the Tax Commissioner 10/11/1994 Price manipulation and intercorporate transactions; Consolidation
94-308 94-308 Rulings of the Tax Commissioner 10/07/1994 Manufacturing, processing, assembling, or refining; Newspaper presses
94-311 94-311 Rulings of the Tax Commissioner 10/05/1994 Services; Miscellaneous service enterprises; Agricultural products
94-307 94-307 Rulings of the Tax Commissioner 10/05/1994 Savings and loans associations; Bad debt deduction
94-304 94-304 Rulings of the Tax Commissioner 09/30/1994 Permanent foster care placement deduction; Child living with grandparents
94-305 94-305 Rulings of the Tax Commissioner 09/30/1994 Legislative Consideration of Exemption Request
94-13 94-305 Tax Bulletins 09/30/1994 Retail Sales and Use Tax: Legislative Consideration of Exemption Request
94-303 94-303 Rulings of the Tax Commissioner 09/30/1994 Subtractions from federal adjusted gross income; IRA contributions
94-302 94-302 Rulings of the Tax Commissioner 09/30/1994 Filing requirements; Non-profit charitable organization