Document # Public Document # Document Type Date Issued Description
94-176 94-176 Rulings of the Tax Commissioner 06/10/1994 Net operating loss carryover
94-188 94-188 Rulings of the Tax Commissioner 06/10/1994 Returned goods and repossessions; Handling charge on returned merchandise
94-196 94-196 Rulings of the Tax Commissioner 06/08/1994 Refunds
94-171 94-171 Rulings of the Tax Commissioner 06/08/1994 Voluntary Civil Air Auxiliary
94-179 94-179 Rulings of the Tax Commissioner 06/08/1994 Price manipulation and intercorporate transactions; Transfer of intangibles to subsidiary
94-170 94-170 Rulings of the Tax Commissioner 06/08/1994 Returns of affiliated corporations; Change in method of filing
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
94-169 94-169 Rulings of the Tax Commissioner 06/08/1994 Coupons and discounts; Restaurant sales
94-178 94-178 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Income from investment fund
94-224 94-224 Rulings of the Tax Commissioner 06/07/1994 Converted assessment contested
94-172 94-172 Rulings of the Tax Commissioner 06/06/1994 Medical, dental, and optical supplies and drugs; Orthodontic study models
94-227 94-227 Legislative Summaries 05/30/1994 1994 Legislative Summary
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
94-167 94-167 Rulings of the Tax Commissioner 05/27/1994 Lease of radio system; Government contractor
94-162 94-162 Rulings of the Tax Commissioner 05/25/1994 Manufacturer and retailer of computer systems
94-164 94-164 Rulings of the Tax Commissioner 05/25/1994 Apportionment of income; Financial division of trading company
94-165 94-165 Rulings of the Tax Commissioner 05/25/1994 Exemption certificates; Burden of proof
94-166 94-166 Rulings of the Tax Commissioner 05/24/1994 Manufacturing, processing, assembling, or refining; Cardboard baling equipment
94-6 94-158 Tax Bulletins 05/23/1994 Federal Retirees: No Need Yet to File Amended Tax Returns for 1985 - 1988
94-156 94-156 Rulings of the Tax Commissioner 05/23/1994 Services; Professional or personal; Sales training seminars
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
94-155 94-155 Rulings of the Tax Commissioner 05/23/1994 Government transactions; Computer contractor
94-183 94-183 Rulings of the Tax Commissioner 05/23/1994 Delivery Truck Drivers
94-154 94-154 Rulings of the Tax Commissioner 05/23/1994 Apportionment of income; Sale of common stock investment