Document # Public Document # Document Type Date Issued Description
95-331 95-331 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Gain from sale of rental property
95-320 95-320 Rulings of the Tax Commissioner 12/15/1995 Audit procedures; Estimate of sales due to incomplete records
95-317 95-317 Rulings of the Tax Commissioner 12/15/1995 Photography; Fees for reproduction of photos
95-304 95-304 Rulings of the Tax Commissioner 12/07/1995 Liability of corporate officers; Corporate records falsified
95-296 95-296 Rulings of the Tax Commissioner 11/20/1995 Nonprofit organization; Criteria for exemption
95-289 95-289 Rulings of the Tax Commissioner 11/09/1995 Major business facility job tax credit; Qualifications
95-275 95-275 Rulings of the Tax Commissioner 10/31/1995 Recordkeeping requirements; Electronic tax reporting system
95-273 95-273 Rulings of the Tax Commissioner 10/30/1995 Government transactions; Public college library computer printouts
95-271 95-271 Rulings of the Tax Commissioner 10/26/1995 Filers of combined state return and joint out-of-state return
95-268 95-268 Rulings of the Tax Commissioner 10/23/1995 Nonprofit volunteer organization; Exemption qualification
95-261 95-261 Rulings of the Tax Commissioner 10/16/1995 Filers of combined state return and joint out-of-state return
95-259 95-259 Rulings of the Tax Commissioner 10/11/1995 Construction; Construction materials
95-257 95-257 Rulings of the Tax Commissioner 10/06/1995 Taxes paid by residents to other states; D.C. Franchise tax
95-251 95-251 Rulings of the Tax Commissioner 09/29/1995 Taxation of nonresidents; Husband and wife filing separately
95-244 95-244 Rulings of the Tax Commissioner 09/25/1995 Franchise taxes paid to District of Columbia; Retroactive application
95-243 95-243 Rulings of the Tax Commissioner 09/25/1995 Franchise taxes paid to another state; Retroactive application
95-242 95-242 Rulings of the Tax Commissioner 09/22/1995 Nonprofit organizations, Multimedia instruction
95-232 95-232 Rulings of the Tax Commissioner 09/13/1995 Manuals purchased for use in government-sponsored seminars
95-229 95-229 Rulings of the Tax Commissioner 09/06/1995 Consolidated income
95-223 95-223 Rulings of the Tax Commissioner 08/29/1995 Leases and rentals; Combined lease of real and personal property
95-226 95-226 Rulings of the Tax Commissioner 08/25/1995 Government transactions; Student computer purchases
95-216 95-216 Rulings of the Tax Commissioner 08/23/1995 Penalties and Interest; Waiver denied
95-212 95-212 Rulings of the Tax Commissioner 08/21/1995 Credit for taxes paid to New York properly calculated
95-213 95-213 Rulings of the Tax Commissioner 08/21/1995 Taxes paid to another state; District of Columbia
95-211 95-211 Rulings of the Tax Commissioner 08/17/1995 Liability of corporate officers; Sole shareholder