Document # Public Document # Document Type Date Issued Description
86-177 86-177 Rulings of the Tax Commissioner 08/26/1986 Occasional sales
86-178 86-178 Rulings of the Tax Commissioner 08/26/1986 Sales by recording studio
86-173 86-173 Rulings of the Tax Commissioner 08/26/1986 Statute of limitations for audit assessment
86-180 86-180 Rulings of the Tax Commissioner 08/26/1986 Byrd Foods, Inc. vs. Department of Taxation; Order of dismissal
86-170 86-170 Rulings of the Tax Commissioner 08/26/1986 Permission to file a combined return
86-172 86-172 Rulings of the Tax Commissioner 08/26/1986 Application of the retail sales and use tax
86-176 86-176 Rulings of the Tax Commissioner 08/26/1986 Software production
86-175 86-175 Rulings of the Tax Commissioner 08/26/1986 Software production
86-166 86-166 Rulings of the Tax Commissioner 08/22/1986 Dividends and royalties from domestic and foreign subsidiaries
86-167 86-167 Rulings of the Tax Commissioner 08/22/1986 Short tax years; Required to file same tax years as used for Federal returns
86-13 86-13 Tax Bulletins 08/18/1986 Stamping 25 Cigarette Packages in Cartons of Ten
08151986 Attorney General's Opinion 08/15/1986 Notice of Delinquent Tax
86-154 86-154 Rulings of the Tax Commissioner 08/14/1986 Foreign source income
86-165 86-165 Rulings of the Tax Commissioner 08/07/1986 Estimated income tax underpayment penalty; Change in filing method from consolidated to separate
86-164 86-164 Rulings of the Tax Commissioner 08/04/1986 Word processing
86-151 86-151 Rulings of the Tax Commissioner 07/31/1986 Sailing vessel charters
86-160 86-160 Rulings of the Tax Commissioner 07/31/1986 Bad Debt Computation; Alternative method denied
86-147 86-147 Rulings of the Tax Commissioner 07/31/1986 Computer software license and maintenance services
86-161 86-161 Rulings of the Tax Commissioner 07/31/1986 Maintenance contracts
86-146 86-146 Rulings of the Tax Commissioner 07/31/1986 Commercial airline; Provision of terminal and ground services
86-153 86-153 Rulings of the Tax Commissioner 07/31/1986 Pass-through entities; Capital gains and interest income
86-148 86-148 Rulings of the Tax Commissioner 07/31/1986 Government contractor operating a visitors center for the Federal government
86-144 86-144 Rulings of the Tax Commissioner 07/31/1986 Recording studio rental
86-159 86-159 Rulings of the Tax Commissioner 07/31/1986 Out-of-state tax credit; New York minimum tax liability
86-149 86-149 Rulings of the Tax Commissioner 07/31/1986 Handling charges; Sales to a "sister" corporation