Document # Public Document # Document Type Date Issued Description
92-171 92-171 Rulings of the Tax Commissioner 09/10/1992 Refund; Date of federal determination; Statute of limitations
92-179 92-179 Rulings of the Tax Commissioner 09/10/1992 Leases and Rentals; Industrial Materials; Government Transactions; Aviation Services Contractor
92-184 92-184 Rulings of the Tax Commissioner 09/10/1992 Expenses related to foreign source income
92-173 92-173 Rulings of the Tax Commissioner 09/10/1992 Consolidated election; Insurance companies
92-180 92-180 Rulings of the Tax Commissioner 09/10/1992 Allocation of estimated tax payments to beneficiaries; Refund
92-183 92-183 Rulings of the Tax Commissioner 09/10/1992 Out-of-state tax credit; New York Franchise Tax
92-181 92-181 Rulings of the Tax Commissioner 09/10/1992 Limited Liability Company
92-174 92-174 Rulings of the Tax Commissioner 09/10/1992 Realty Transfer Tax; Transfer Pursuant to Bankruptcy Plan
92-176 92-176 Rulings of the Tax Commissioner 09/10/1992 Sale of real property in Maryland; Amended return
92-177 92-177 Rulings of the Tax Commissioner 09/10/1992 Eligibility of subsidiaries for inclusion in consolidated return
92-178 92-178 Rulings of the Tax Commissioner 09/10/1992 Refund statute of limitations
92-175 92-175 Rulings of the Tax Commissioner 09/10/1992 Hotel accommodations; Exemption criteria for diplomats, federal government
92-172 92-172 Rulings of the Tax Commissioner 09/10/1992 Medical, Dental, and Optical Supplies and Drugs; Home Therapy Pharmacy
92-185 92-185 Rulings of the Tax Commissioner 09/10/1992 Annuity contracts; Withholding requirements
92-182 92-182 Rulings of the Tax Commissioner 09/10/1992 Taxes Paid by Residents to Other States; New York Corporate Tax
92-170 92-170 Rulings of the Tax Commissioner 09/10/1992 The period for filing an amended return & claiming a refund
92-169 92-169 Rulings of the Tax Commissioner 09/02/1992 Transformers Used in Ship Repair; Tax collected but not remitted
92-166 92-166 Rulings of the Tax Commissioner 08/31/1992 Nonresident sale of real property; Role of relocation company
92-165 92-165 Rulings of the Tax Commissioner 08/31/1992 Michigan Source Business Income
92-164 92-164 Rulings of the Tax Commissioner 08/31/1992 Interstate Transactions; Resales; Equipment Purchased by Parent Company for Foreign Subsidiary
92-167 92-167 Rulings of the Tax Commissioner 08/31/1992 Out-of-State Tax Credits; Michigan partnership
92-161 92-161 Rulings of the Tax Commissioner 08/27/1992 Advertising; Communications Not Disseminated to General Public
92-158 92-158 Rulings of the Tax Commissioner 08/27/1992 Motor Fuels; Fuel Used to Perform Maintenance Contract
92-160 92-160 Rulings of the Tax Commissioner 08/27/1992 Payroll Factor; Compensation of Flight Crew
92-162 92-162 Rulings of the Tax Commissioner 08/27/1992 Questionable assessments