Document # Public Document # Document Type Date Issued Description
95-157 95-157 Rulings of the Tax Commissioner 06/16/1995 Taxes paid to other states; Capital gain from sale of subdivided property
95-159 95-159 Rulings of the Tax Commissioner 06/16/1995 Financial institutions; Commercial check printer
95-153 95-153 Rulings of the Tax Commissioner 06/13/1995 Statutory three factor apportionment formula of property, payroll, and sales
95-154 95-154 Rulings of the Tax Commissioner 06/13/1995 Contractor purchases of property used by a public service common carrier
95-155 95-155 Rulings of the Tax Commissioner 06/13/1995 Refund/tax due; Offsetting years; Adjustment to federal taxable income
95-151 95-151 Rulings of the Tax Commissioner 06/12/1995 Delaware nonresident income tax
95-152 95-152 Rulings of the Tax Commissioner 06/12/1995 Taxes paid by residents to other states; Lottery winnings
95-150 95-150 Rulings of the Tax Commissioner 06/12/1995 Construction; Permanent truck scales
95-147 95-147 Rulings of the Tax Commissioner 06/09/1995 Branch bank; Apportionment of capital among bank branches
95-149 95-149 Rulings of the Tax Commissioner 06/09/1995 Returns of affiliated corporations; Request to change filing status
95-146 95-146 Rulings of the Tax Commissioner 06/09/1995 Deed of gift to church
95-148 95-148 Rulings of the Tax Commissioner 06/09/1995 Exemption for forecloser upon real property
95-145 95-145 Rulings of the Tax Commissioner 06/06/1995 Liability of corporate officers; Willful failure to pay tax
95-144 95-144 Rulings of the Tax Commissioner 06/06/1995 Taxable income Carry forward of wage expense deduction
95-143 95-143 Rulings of the Tax Commissioner 06/05/1995 Price manipulation and intercorporate transactions; Royalties
95-141 95-141 Rulings of the Tax Commissioner 06/02/1995 Utilities; Wood pellets for domestic consumption
95-142 95-142 Rulings of the Tax Commissioner 06/02/1995 Major business facility job tax credit; General application
95-139 95-139 Rulings of the Tax Commissioner 05/31/1995 Government transactions; Integrated communication system
95-140 95-140 Rulings of the Tax Commissioner 05/31/1995 Silos; Storage of raw materials; Plastic product manufacturer
95-3 95-138 Tax Bulletins 05/26/1995 Retail Sales and Use Tax: Repeal of Law Relating to Antique Purchases
95-136 95-136 Rulings of the Tax Commissioner 05/26/1995 Medical record copy charges
95-137 95-137 Rulings of the Tax Commissioner 05/26/1995 Medical record copy charges
95-138 95-138 Rulings of the Tax Commissioner 05/26/1995 Repealed legislation relating to antique purchases by out-of-state dealers
95-135 95-135 Rulings of the Tax Commissioner 05/25/1995 Occasional sales, including mergers; Festival sales
95-132 95-132 Rulings of the Tax Commissioner 05/24/1995 Wages subject to withholding; Nonresident aliens