Document # Public Document # Document Type Date Issued Description
88-319 88-319 Rulings of the Tax Commissioner 12/07/1988 Tax paid to another state
88-318 88-318 Rulings of the Tax Commissioner 12/07/1988 Federal excise tax
88-317 88-317 Rulings of the Tax Commissioner 11/10/1988 Bulk purchase of noncontiguous parcels
88-316 88-316 Rulings of the Tax Commissioner 11/30/1988 Microfilm recordkeeping
88-315 88-315 Rulings of the Tax Commissioner 11/30/1988 Sales factor, sold its assets, some real estate to employees in a leveraged buyout
88-314 88-314 Rulings of the Tax Commissioner 11/30/1988 Amended return claiming a refund; Net operating loss
88-313 88-313 Rulings of the Tax Commissioner 11/30/1988 Newspaper advertising supplements
88-312 88-312 Rulings of the Tax Commissioner 11/18/1988 Hotel accommodations and food purchased by nonprofit organizations
88-311 88-311 Rulings of the Tax Commissioner 11/18/1988 Tax-sheltered annuity plan
88-310 88-310 Rulings of the Tax Commissioner 11/10/1988 Rental payments
88-31 88-31 Rulings of the Tax Commissioner 03/02/1988 Maintenance contract for the care of plants
88-309 88-309 Rulings of the Tax Commissioner 11/07/1988 Desktop publishing: Newspaper advertisements, stationery/business cards, press releases
88-308 88-308 Rulings of the Tax Commissioner 11/07/1988 Graphics Computer
88-307 88-307 Rulings of the Tax Commissioner 11/07/1988 Interest charged on assessments
88-306 88-306 Rulings of the Tax Commissioner 11/07/1988 Nonprofit organization serving foster care children
88-305 88-305 Rulings of the Tax Commissioner 10/31/1988 Order adopting a regulation; Corporation Income Tax
88-304 88-304 Rulings of the Tax Commissioner 10/31/1988 Graphic design and illustration business
88-303 88-303 Rulings of the Tax Commissioner 10/31/1988 Combined return; Net operating loss deduction
88-302 88-302 Rulings of the Tax Commissioner 10/31/1988 Professional athletes
88-301 88-301 Rulings of the Tax Commissioner 10/31/1988 Nonprofit organization providing free tapes to visually handicapped
88-300 88-300 Rulings of the Tax Commissioner 10/31/1988 Rabbit farming
88-30 88-30 Rulings of the Tax Commissioner 03/02/1988 Gambling income
88-3 88-3 Rulings of the Tax Commissioner 01/04/1988 Items held for resale to foreign customers
88-299 88-299 Rulings of the Tax Commissioner 10/31/1988 Computer database service
88-298 88-298 Rulings of the Tax Commissioner 10/31/1988 S corporation loss in excess of shareholder basis in stock or loans