Document # Public Document # Document Type Date Issued Description
91-55 91-55 Rulings of the Tax Commissioner 03/29/1991 Federal changes to taxable income; Refund statute of limitations
91-56 91-56 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-60 91-60 Rulings of the Tax Commissioner 03/29/1991 Alarm Systems; Medical Alert Communication Systems
91-57 91-57 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-51 91-51 Rulings of the Tax Commissioner 03/28/1991 Nonresident limited partners; Passive rental and royalty income
91-50 91-50 Rulings of the Tax Commissioner 03/27/1991 Telecommunication system; Cable used in installation
91-48 91-48 Rulings of the Tax Commissioner 03/21/1991 Meals provided free to employees
91-49 91-49 Rulings of the Tax Commissioner 03/21/1991 Nonprofit organization; Service to disabled individuals
91-47 91-47 Rulings of the Tax Commissioner 03/20/1991 Research, Development and Education Association
91-46 91-46 Rulings of the Tax Commissioner 03/20/1991 College Auxiliary Foundation; Nonprofit criteria
91-44 91-44 Rulings of the Tax Commissioner 03/19/1991 Handicapped Persons, Equipment Purchased by; Personal Optical Scanner
91-39 91-39 Rulings of the Tax Commissioner 03/19/1991 Capital loss and gross receipts on combined return
91-35 91-35 Rulings of the Tax Commissioner 03/18/1991 Consolidated return
91-37 91-37 Rulings of the Tax Commissioner 03/18/1991 Foreign source income; Royalties and dividends
91-36 91-36 Rulings of the Tax Commissioner 03/18/1991 Returns of Affiliated Corporations; Change in Filing Status
91-33 91-33 Rulings of the Tax Commissioner 03/18/1991 Federal Limitation on Taxation of Interstate Commerce; Activities Exceeding Solicitation
91-31 91-31 Rulings of the Tax Commissioner 03/13/1991 Returns of Affiliated Corporations; New Corporate Affiliates
91-32 91-32 Rulings of the Tax Commissioner 03/13/1991 United States, Property Sold for Use or Consumption by; Computer Network
91-28 91-28 Rulings of the Tax Commissioner 03/11/1991 Lodging; Nongovernment funds
91-29 91-29 Rulings of the Tax Commissioner 03/11/1991 Publications; Homes for Sale Advertising Magazine
91-30 91-30 Rulings of the Tax Commissioner 03/11/1991 Retail Sales; Technical Manuals and Videotapes
91-27 91-27 Rulings of the Tax Commissioner 03/11/1991 Training manual sales by federal agency
91-24 91-24 Rulings of the Tax Commissioner 03/11/1991 Equipment and Devices; Liquid Nutrients and Ostomy Supplies
91-25 91-25 Rulings of the Tax Commissioner 03/11/1991 Nonprofit organization organized to create development education programs
91-26 91-26 Rulings of the Tax Commissioner 03/11/1991 Advertising; Direct Mail Materials