96-369 |
96-369 |
Rulings of the Tax Commissioner |
12/11/1996 |
Leases and rentals; Lease of equipment |
96-368 |
96-368 |
Rulings of the Tax Commissioner |
12/10/1996 |
Alternate method of allocation and apportionment |
96-367 |
96-367 |
Rulings of the Tax Commissioner |
12/10/1996 |
Manufacturing, processing, assembling, or refining; Research and development |
96-366 |
96-366 |
Rulings of the Tax Commissioner |
12/10/1996 |
Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income |
96-365 |
96-365 |
Rulings of the Tax Commissioner |
12/09/1996 |
Taxable income; Modifications to federal taxable income; Allocation of foreign source income expenses |
96-364 |
96-364 |
Rulings of the Tax Commissioner |
12/09/1996 |
Leases and rentals; Damage waiver charges |
96-363 |
96-363 |
Rulings of the Tax Commissioner |
12/09/1996 |
Taxable income; Modifications to federal taxable income; Additions and subtractions |
96-362 |
96-362 |
Rulings of the Tax Commissioner |
12/09/1996 |
Audit procedures; Sample purchases |
96-361 |
96-361 |
Rulings of the Tax Commissioner |
12/09/1996 |
Coupons, premiums, and cash discounts; Discounted price |
96-360 |
96-360 |
Rulings of the Tax Commissioner |
12/09/1996 |
Time limitations for assessment and collection; Unauthorized switch to combined filing |
96-36 |
96-36 |
Rulings of the Tax Commissioner |
04/03/1996 |
Cooling towers, Maintenance of production machinery; Samples withdrawn from inventory; Calculation of use tax compliance ratio |
96-359 |
96-359 |
Rulings of the Tax Commissioner |
12/09/1996 |
Services; Professional or personal; Production of master videotapes |
96-358 |
96-358 |
Rulings of the Tax Commissioner |
12/06/1996 |
Application for refund; Refunds and dealer discounts |
96-357 |
96-357 |
Rulings of the Tax Commissioner |
12/06/1996 |
Computation of net capital; Deferred income |
96-356 |
96-356 |
Rulings of the Tax Commissioner |
12/06/1996 |
Consolidated Returns |
96-355 |
96-355 |
Rulings of the Tax Commissioner |
12/04/1996 |
Sample used in audit, Out-of-state HVAC contractor |
96-354 |
96-354 |
Rulings of the Tax Commissioner |
11/27/1996 |
Major business facility job tax credit; Contract employees |
96-353 |
96-353 |
Rulings of the Tax Commissioner |
11/25/1996 |
Taxable income; Modifications to federal taxable income; Foreign source income expenses |
96-352 |
96-352 |
Rulings of the Tax Commissioner |
11/27/1996 |
Nonprofit organizations, private schools and churches; Availability of sales and use tax exemption for nonprofit organization |
96-351 |
96-351 |
Rulings of the Tax Commissioner |
11/27/1996 |
Audit procedures; Sampling period upheld |
96-350 |
96-350 |
Rulings of the Tax Commissioner |
11/27/1996 |
Taxes paid by residents to other states; S corporation shareholders |
96-35 |
96-35 |
Rulings of the Tax Commissioner |
04/03/1996 |
Manufacturing, processing, assembling, or refining; Chemical manufacturing equipment |
96-349 |
96-349 |
Rulings of the Tax Commissioner |
11/27/1996 |
Agriculture; Vaccination machinery |
96-348 |
96-348 |
Rulings of the Tax Commissioner |
11/25/1996 |
Application of sales and use taxes; True object of transaction |
96-347 |
96-347 |
Rulings of the Tax Commissioner |
11/25/1996 |
Transportation equipment; Vehicle; Transportation carrier operating in dual capacity; Contract Carrier, Common Carrier |