Document # Public Document # Document Type Date Issued Description
91-231 91-231 Rulings of the Tax Commissioner 09/30/1991 Simultaneous resale and lease back of equipment
91-233 91-233 Rulings of the Tax Commissioner 09/30/1991 Protective claim for refund; King v. Forst
91-229 91-229 Rulings of the Tax Commissioner 09/30/1991 Foreign source income
91-238 91-238 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-234 91-234 Rulings of the Tax Commissioner 09/30/1991 Nonbusiness income; Apportionment
91-236 91-236 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-235 91-235 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-230 91-230 Rulings of the Tax Commissioner 09/30/1991 Bimonthly magazine
91-232 91-232 Rulings of the Tax Commissioner 09/30/1991 Combined return; Nonbusiness income
91-226 91-226 Rulings of the Tax Commissioner 09/26/1991 Nonresident estates and trusts
91-228 91-228 Rulings of the Tax Commissioner 09/26/1991 Protective claims for refund; King v. Forst
91-227 91-227 Rulings of the Tax Commissioner 09/26/1991 Foreign source income expenses
91-224 91-224 Rulings of the Tax Commissioner 09/23/1991 Computer Maintenance Agreements
91-223 91-223 Rulings of the Tax Commissioner 09/23/1991 Shipping and handling charges
91-222 91-222 Rulings of the Tax Commissioner 09/23/1991 Refund request per IRC § 1341
91-201 91-201 Rulings of the Tax Commissioner 09/23/1991 Alcoholic Beverage Sales
91-220 91-220 Rulings of the Tax Commissioner 09/19/1991 Basis of Recordation Tax
91-221 91-221 Rulings of the Tax Commissioner 09/19/1991 Mailing lists - standard vs. custom
91-219 91-219 Rulings of the Tax Commissioner 09/19/1991 Transient Accommodations; Bed and Breakfast Operation
91-225 91-225 Rulings of the Tax Commissioner 09/18/1991 Adjustments for capital losses
91-8 91-200 Tax Bulletins 09/17/1991 Interest Rates; Fourth Quarter 1991
91-200 91-200 Rulings of the Tax Commissioner 09/17/1991 INTEREST RATES Fourth QUARTER 1991
91-218 91-218 Rulings of the Tax Commissioner 09/13/1991 Telephone orders; Third party gifts
91-217 91-217 Rulings of the Tax Commissioner 09/13/1991 Steel fabrication charges; Launchway foundation and supports
91-216 91-216 Rulings of the Tax Commissioner 09/12/1991 Desktop publishing and word processing services