Document # Public Document # Document Type Date Issued Description
91-47 91-47 Rulings of the Tax Commissioner 03/20/1991 Research, Development and Education Association
91-41 91-41 Rulings of the Tax Commissioner 03/19/1991 Apportionment of Income; Airlines
91-39 91-39 Rulings of the Tax Commissioner 03/19/1991 Capital loss and gross receipts on combined return
91-40 91-40 Rulings of the Tax Commissioner 03/19/1991 Nonprofit organization engaged in scientific and educational activities
91-43 91-43 Rulings of the Tax Commissioner 03/19/1991 Medical Equipment and Devices; Sales by Nursing Home
91-42 91-42 Rulings of the Tax Commissioner 03/19/1991 Apportionment formula for airlines
91-44 91-44 Rulings of the Tax Commissioner 03/19/1991 Handicapped Persons, Equipment Purchased by; Personal Optical Scanner
91-34 91-34 Rulings of the Tax Commissioner 03/18/1991 Ship supply chandler; Ships and vessels
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
91-38 91-38 Rulings of the Tax Commissioner 03/18/1991 Youth organizations similar to Boy Scouts or Girl Scouts
91-35 91-35 Rulings of the Tax Commissioner 03/18/1991 Consolidated return
91-32 91-32 Rulings of the Tax Commissioner 03/13/1991 United States, Property Sold for Use or Consumption by; Computer Network
91-31 91-31 Rulings of the Tax Commissioner 03/13/1991 Returns of Affiliated Corporations; New Corporate Affiliates
91-29 91-29 Rulings of the Tax Commissioner 03/11/1991 Publications; Homes for Sale Advertising Magazine
91-24 91-24 Rulings of the Tax Commissioner 03/11/1991 Equipment and Devices; Liquid Nutrients and Ostomy Supplies
91-30 91-30 Rulings of the Tax Commissioner 03/11/1991 Retail Sales; Technical Manuals and Videotapes
91-26 91-26 Rulings of the Tax Commissioner 03/11/1991 Advertising; Direct Mail Materials
91-25 91-25 Rulings of the Tax Commissioner 03/11/1991 Nonprofit organization organized to create development education programs
91-28 91-28 Rulings of the Tax Commissioner 03/11/1991 Lodging; Nongovernment funds
91-27 91-27 Rulings of the Tax Commissioner 03/11/1991 Training manual sales by federal agency
91-23 91-23 Rulings of the Tax Commissioner 03/04/1991 Nonprofit Cooperative Preschool; Fund Raising Activities
91-22 91-22 Rulings of the Tax Commissioner 02/28/1991 Purchases by federal government agency
91-45 91-45 Rulings of the Tax Commissioner 02/26/1991 Computation of the age subtraction fortaxpayers age 62 and over.