Document # Public Document # Document Type Date Issued Description
90-20 90-20 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations
90-18 90-18 Rulings of the Tax Commissioner 01/11/1990 Capital gains; Apportionable income
90-19 90-19 Rulings of the Tax Commissioner 01/11/1990 Agency relationship
90-11 90-11 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations; Amended federal return
90-10 90-10 Rulings of the Tax Commissioner 01/11/1990 Out-of-state tax credit; California S-corporation shareholder
90-8 90-8 Rulings of the Tax Commissioner 01/11/1990 Nonprofit institution studying health issues; Research and development
90-2 90-2 Rulings of the Tax Commissioner 01/02/1990 Foreign source income; Other income
90-3 90-3 Rulings of the Tax Commissioner 01/02/1990 Cumulative withholding method; Alternate method of withholding
90-1 90-1 Rulings of the Tax Commissioner 01/02/1990 Permission to File a Consolidated Return
90-4 90-4 Rulings of the Tax Commissioner 01/02/1990 Nonprofit Blood Bank; Exemption criteria
89-361 89-361 Rulings of the Tax Commissioner 12/20/1989 Alternative method of allocation and apportionment for S corporation is denied
89-360 89-360 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization promoting the arts for citizens of Richmond, Virginia
89-356 89-356 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization providing family planning
89-355 89-355 Rulings of the Tax Commissioner 12/20/1989 Nonprofit providing horseback riding as therapy for handicapped individuals
89-349 89-349 Rulings of the Tax Commissioner 12/20/1989 Modular home manufacturer; Prefabricated house sections
89-351 89-351 Rulings of the Tax Commissioner 12/20/1989 Free newspapers
89-348 89-348 Rulings of the Tax Commissioner 12/20/1989 Out-of-state tax credit; New Hampshire "Business Profits Tax"
89-350 89-350 Rulings of the Tax Commissioner 12/20/1989 Electric generating plant; Contractor purchases
89-354 89-354 Rulings of the Tax Commissioner 12/20/1989 Lease of modified computer software
89-352 89-352 Rulings of the Tax Commissioner 12/20/1989 Transfer in Bankruptcy
89-359 89-359 Rulings of the Tax Commissioner 12/20/1989 Transitional provisions; Real estate construction contracts
89-345 89-345 Rulings of the Tax Commissioner 12/20/1989 Homeowners' association
89-353 89-353 Rulings of the Tax Commissioner 12/20/1989 Interest income of government bonds and certificates
89-347 89-347 Rulings of the Tax Commissioner 12/20/1989 Audit for unreported tax; Alcoholic Control Board reported sales
89-358 89-358 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization providing support to individuals with port wine stains and other skin disorders