Document # Public Document # Document Type Date Issued Description
94-173 94-173 Rulings of the Tax Commissioner 06/15/1994 Apportionment of income; Gain from sale of stock in foreign corporation
94-186 94-186 Rulings of the Tax Commissioner 06/15/1994 Property factor; Inventory in transit
94-223 94-223 Rulings of the Tax Commissioner 06/15/1994 Protective claim; Pension income
94-182 94-182 Rulings of the Tax Commissioner 06/14/1994 Lease of motel involving tangible personal property and real property
94-184 94-184 Rulings of the Tax Commissioner 06/14/1994 Application of sales and use taxes; Furniture purchased by serviceman
94-181 94-181 Rulings of the Tax Commissioner 06/13/1994 Database access via phone lines
94-180 94-180 Rulings of the Tax Commissioner 06/13/1994 Materials provided by subcontractor
94-188 94-188 Rulings of the Tax Commissioner 06/10/1994 Returned goods and repossessions; Handling charge on returned merchandise
94-176 94-176 Rulings of the Tax Commissioner 06/10/1994 Net operating loss carryover
94-178 94-178 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Income from investment fund
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
94-174 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
94-196 94-196 Rulings of the Tax Commissioner 06/08/1994 Refunds
94-175 94-175 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Three-factor formula
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
94-165 94-165 Rulings of the Tax Commissioner 05/25/1994 Exemption certificates; Burden of proof
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