Document # Public Document # Document Type Date Issued Description
85-121 85-121 Rulings of the Tax Commissioner 06/06/1985 Out-of-state tax credit; Massachusetts fiduciary income
85-112 85-112 Rulings of the Tax Commissioner 06/06/1985 Dealer discount; Timely filed return without payment
85-118 85-118 Rulings of the Tax Commissioner 06/06/1985 Newspaper publishing; Supplies and equipment used at plant site
85-110 85-110 Rulings of the Tax Commissioner 06/06/1985 "Wages' defined; Profit sharing payments
85-115 85-115 Rulings of the Tax Commissioner 06/06/1985 Audit sample techniques; Error factor
85-119 85-119 Rulings of the Tax Commissioner 06/06/1985 Fraud penalty
85-117 85-117 Rulings of the Tax Commissioner 06/05/1985 Custom kitchen cabinet sales and installation
85-109 85-109 Rulings of the Tax Commissioner 06/05/1985 Manufacturing and fabrication; Certificates of exemption
85-114 85-114 Rulings of the Tax Commissioner 06/05/1985 District of Columbia franchise tax; Out-of-state tax credit
85-116 85-116 Rulings of the Tax Commissioner 06/05/1985 Carpet and floorcovering sales and installation
85-113 85-113 Rulings of the Tax Commissioner 06/05/1985 Occasional sales; Average rate per month
85-111 85-111 Rulings of the Tax Commissioner 06/05/1985 Farm winery inventory; Capital not otherwise taxed
85-235 85-235 Rulings of the Tax Commissioner 06/01/1985 1985 Legislative Digest
85-235 85-235 Legislative Summaries 06/01/1985 1985 Legislative Digest
85-103 85-103 Rulings of the Tax Commissioner 05/28/1985 Federal adjustments to income; Net operating loss deductions
85-108 85-108 Rulings of the Tax Commissioner 05/28/1985 Permission to file a consolidated return
85-102 85-102 Rulings of the Tax Commissioner 05/28/1985 Consolidated nonresident partner income tax return; Partnerships
85-107 85-107 Rulings of the Tax Commissioner 05/28/1985 Printing supplies
85-105 85-105 Rulings of the Tax Commissioner 05/28/1985 Refund statute of limitations
85-104 85-104 Rulings of the Tax Commissioner 05/28/1985 Genigraphics image generator system
85-106 85-106 Rulings of the Tax Commissioner 05/28/1985 Mailing list license fees
85-97 85-97 Rulings of the Tax Commissioner 05/03/1985 Durable medical equipment
85-101 85-101 Rulings of the Tax Commissioner 05/03/1985 District of Columbia Unincorporated Business Franchise Tax; Out-of-state tax credit
85-98 85-98 Rulings of the Tax Commissioner 05/03/1985 Refund statute of limitations
85-99 85-99 Rulings of the Tax Commissioner 05/03/1985 Refund statute of limitations