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Technical Information Releases

Working Draft 12-X Corp/Withholding/Admin:12/17/2012
13-6 Corp:04/09/2013 - Calculation and Recapture of Certain Tax Incentives from Decertified Life Sciences Companies
13-3 Corp/Income:02/07/2013 - One-Time Limited Extension of Time to File Application for Manufacturing Classification for Certain S Corporations with One or More QSubs
12-10 Income/Corp/Admin:12/12/2012 - Effect of Recent Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
10-22 Corp:11/29/2010 - Commissioner of Revenue v. The Gillette Company: No Disposition of Qualifying Property for Purposes of the Investment Tax Credit
10-16 Corp:04/04/2011 - Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty
10-15 Admin/Corp/Income/Misc:11/12/2010 - Certain Local Property Tax, Personal Income Tax, Corporate Excise, and Tax Administration Changes in
10-14 Income/Corp:01/06/2011 - Certified Housing Development Credit
10-11 Admin/Income/Corp/Misc/Sales/Use:08/06/2010 - Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
10-3 Corp/Income:03/04/2010 - Taxation of Unincorporated Homeowners Associations
10-1 Corp/Income:04/14/2010 - Economic Development Incentive Program Credit
09-22 Corp/Income:11/12/2009 - Accounting for Tax-Free Earnings and Profits of Entities Formerly Taxed as Corporate Trusts
09-21 Income/Corp:12/11/2009 - Certain Personal Income Tax and Corporate Excise Changes in the Fiscal Year 2010 Budget Legislation
09-8 Corp:05/28/2009 - Claiming the FAS 109 Deduction for Publicly Traded Companies
09-7 Corp:04/24/2009 - Look-Back Policy Applicable to Certain Corporations and Financial Institutions Failing to File Tax Returns
09-5 Corp/Estimated:03/06/2009 - Payments of Estimated Tax by Business Corporations Participating in Combined Reporting under Amended G.L. c. 63, § 32B for the First Taxable Year Beginning on or after January 1, 2009
08-23 Corp/Income/Sales/Use:11/21/2008 - Life Sciences Tax Incentive Program under St. 2008, c. 130
08-20 Admin/Corp:10/20/2008 - Decision of Supreme Judicial Court in Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue
08-11 Admin/Corp/Income:08/15/2008 - An Act Relative to Tax Fairness and Business Competitiveness
08-4 Corp:03/24/2008 - Limitations Period for Certain Corporations and Financial Institutions Failing to File Tax Returns
07-15 Corp/Income/Sales/Use:11/21/2007 - An Act Providing Incentives to the Motion Picture Industry
06-23 Corp:12/01/2006 - 2006 Amendment to G.L. c. 63, § 38N -- Modification of DOR's Role in Reviewing Certified Projects
06-22 Corp/Income:12/07/2006 - Medical Device Tax Credit Provisions in St. 2006, c. 144 and c. 145
06-16 Admin/Corp/Income:03/07/2007 - Effect of Recent Economic Incentive Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
06-9 Corp:06/12/2006 - Effect of the Appellate Tax Board's Decision in EUA Ocean State Corp. v. Commissioner of Revenue
06-7 Corp:04/21/2006 - Statutory Changes Relating to Unrelated Business Income of Nonprofit Corporations
06-6 Corp:05/09/2006 - Net Worth Calculation for REIT
06-1 Corp/Income/Sales/Use:05/31/2006 - An Act Providing Incentives to the Motion Picture Industry
05-18 Corp/Income:1/13/2006 - Tax Changes Contained in
04-24 Corp:3/18/2005 - Amendment to G.L. c. 63, § 38N, DOR Certification of the Economic Opportunity Area Credit
04-22 Corp:12/8/2004 - Recent Legislation that Impacts the Allocation and Apportionment of Income of Corporations and Other Taxpayers
04-15 Corp:06/09/2004 - Amendments To Massachusetts Corporate Excise Governing Domestic and Foreign Manufacturing Corporations and Research and Development Corporations
04-10 Corp:04/08/2004 - Recent legislation clarifying dividends that are ineligible for the dividends received deduction
04-9 Corp:04/08/2004 - Diversified Savings and Loan Holding Companies are Generally Excluded from the Definition of Financial Institution
03-20 Corp:09/25/2003 - Qualified Subchapter S Subsidiaries, Their Parents, and Entity Level Taxes, G.L. c. 63, § 32D
03-19 Corp:09/04/2003 - Effect of the Supplemental Budget (St. 2003, c. 4) on Certain Related Member Interest or Intangible Expenses and Costs and the Commissioner's Interpretation of The Sherwin-Williams Company v. Commissioner, 438 Mass. 71 (2002), rehearing denied (Feb. 28, 2003).
03-9 Corp:5/30/2003 - Effect of the Supplemental Budget (St. 2003, c. 4) on Taxation with Respect to REITs
03-4 Corp:05/23/2003 - Classification of Massachusetts Common Law Trust
02-24 Corp:11/27/2002 - Effect of Ace Property and Casualty Insurance Co. v. Commissioner of Revenue
02-11 Corp:08/01/2002 - Effect of Federal "Bonus" Depreciation Allowance
01-13 Corp:08/28/2001 - Transition Rule for Utility Corporations Taxable Year
01-11 Corp:08/28/2001 - Effect of the Appellate Tax Boards in Combustion Engineering, Inc. v. Commissioner
00-9 Admin/Corp/Income/Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
00-6 Corp:06/09/2000 - Expiration of the Grandfather Provision that Exempted Certain Entities from the Financial Institution Excise
99-22 Corp:12/17/1999 - Effect of New York Times Sales
99-14 Corp/Income:09/03/1999 - Expanded Definition of "Federal Change"
99-13 Corp/Income:08/16/1999 - The Tax Credit Provisions of the Brownfields Act
99-10 Corp:06/24/1999 - Filing Requirements for Qualified S Corporation Subsidiaries
99-8 Corp:04/16/1999 - The Effect of Cargill, Inc., on the Investment Tax Credit Under G.L. c. 63, § 31A.
99-3 Corp:02/11/1999 - Effective Date Clarification for Department Directive 99-1 (The Perini Directive)
98-13 Corp/Income:12/08/1998 - Effect of decision in National Private Truck Council, Inc. v. Commissioner of Revenue on the scope of tax immunity of foreign corporations
98-6 Corp:09/09/1998 - Massachusetts Corporate Excise Treatment of Offshore Investment Companies
98-3 Sales/Use:12/08/1998 - Corporate Trusts and Single Sales Factor Apportionment Under M.G.L. c. 63, § 38(m)
97-14 Corp/Income:12/30/1997 - Effect of Recent Federal Tax Law Changes on the Taxation of Regulated Investment Companies (RICs), Real Estate Investment Trusts (REITs), and Real Estate Mortgage Investment Conduits (REMICs)
97-8 Corp/Income:05/23/1997 - Massachusetts Income Tax Treatment of Limited Liability Companies and Other Unincorporated Business Entities After Federal Adoption of
97-6 Corp/Income:05/08/1997 - Effect of Recent Federal Tax Law Changes on the Taxation of S Corporations and Their Shareholders
97-4 Corp:05/08/1997 - Corporate Excise; Harbor Maintenance Tax Credit
95-6 Corp:10/25/1995 - Statutory Changes in Taxation of Financial Institutions: Estimated Payments for the 1995 Tax Year
93-8 Corp:07/21/1993 - Effect of IRC s. 1103 Repeal on Definition of Bank Holding Company Set Forth in G.L. c. 63, s. 38B(b)
92-5 Corp:10/9/1992 - Effect of Allied-Signal on Apportionment under G.L. c. 63, s. 38
91-9 Corp:01/22/1991 - Ordering of the Corporate Excise Deductions for Net Operating Loss and Dividends Received
91-8 Corp:11/25/1991 - Claiming the Research Credit for Taxable Years Beginning During 1990 and Ending During 1991
91-4 Corp:07/19/1991 - DOR Interpretation of St. 1988, c. 202, § 31
90-1 Corp:01/19/1990 - Qualified S Corporations: Calculation of Massachusetts Accumulated Adjustments Accounts and Massachusetts Earnings and Profits; Consequences of Actual Distributions
88-11 Corp:10/07/1988 - Massachusetts S Corporations' Depreciation Deductions Under the Tax Reform Act of 1986 and Basis Adjustments
88-10 Corp:09/15/1988 - Combined Filing Under G.L. c. 63, § 32
88-8 Corp/Income:08/11/1988 - Massachusetts Requirements on Taxpayers Making Section 444 Elections
88-3 Corp/Income:03/14/1988 - Massachusetts Due Dates for Partnerships, S Corporations, and Personal Service Corporations Considering an I.R.C. § 444 Election
87-15 Corp/Income:12/17/1987 - Accounting Method Changes by Banks and Utilities Required Under the Tax Reform Act of 1986
87-14 Corp/Income:12/17/1987 - Accounting Method Changes by C Corporations, S Corporations, Partnerships, and Corporate Trusts Required Under the Tax Reform Act of 1986
86-3 Corp:09/22/1986 - Lane TIR
85-6 Corp:08/14/1985 - Interest from the Obligations of the United States and any State Included in the Income Measure of the Massachusetts
85-2 Corp:01/08/1985 - Impact of Polaroid Decision on Unitary Reporting in Massachusetts
84-4 Corp:12/04/1984 - The Massachusetts Tax Treatment of Federal S Corporations
82-2 Corp/Sales/Use:09/16/1982 - TIR 82-2: "Safe Harbor" Leases

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Directives

12-5 Property Tax/Corp:10/04/2012 - Procedure for Inclusion in Annual List of Corporations for Property Tax and Other Purposes
12-3 Corp/Income:06/27/2012 - Net Operating Loss Carryforward Transitional Rules for S Corporations and their Qualified S Corporation Subsidiaries
12-2 Corp:05/25/2012 - Scope of Certain Permissible Activities and Use of a Security Corporation
11-1 Corp:01/20/2011 - Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report
10-5 Corp:09/09/2010 - Further Guidance Regarding the Application of the Combined Reporting Regulation, 830 CMR 63.32B.2
10-2 Corp/Income:05/03/2010 - Basis of Non-Corporate Shareholders in Shares of Corporate Trusts or Successors with Undistributed Earnings Previously taxed to Corporate Trust under Repealed G.L. c. 62, § 8
10-1 Admin/Corp:02/25/2010 - Extensions of Time to File for Corporate Taxpayers Included in a Combined Group for the 2009 Taxable Year
09-7 Income/Corp:08/14/2009 - Effects on Shareholders of a Federal Tax-Free F Reorganization of a Former Corporate Trust That Has Been Reclassified as a Corporation for Massachusetts Tax Purposes
09-6 Corp:08/14/2009 - Declaration and Reporting of Tax-Free Earnings and Profits of Corporate Trusts
09-4 Corp:06/19/2009 - Effect that the Expiration of a Project's Certification has on the Economic Opportunity Area Credit
08-9 Corp/Income:11/21/2008 - Historic Rehabilitation Tax Credit Phased-In Projects
08-7 Corp/Income:12/18/2008 - Gross Receipts-Based Taxes - Disallowance of Both the G.L. c. 62, § 6(a) Credit and the G.L. c. 63, § 30.4 Deduction for Taxes Paid to Another Jurisdiction
08-4 Corp:08/25/2008 - Deemed Sales of Assets of a Qualified Subchapter S Subsidiary Where QSUB Is Owned by Massachusetts Business Trust/Federal S Corporation
07-9 Corp:10/10/2007 - Add Back IRC § 197 Intangibles Amortization Deductions
07-8 Corp:09/11/2007 - Determination of Value of Corporate Tangible Property or Net Worth upon Disposition of Assets or Liquidation
07-7 Corp:06/29/2007 - Exclusion of Leasehold Improvements Subject to Local Property Tax from Non-Income Measure of Corporate Excise
07-3 Corp:02/06/2007 - Notice to Corporate UBIT Filers
07-1 Corp/Income/Withholding:01/26/2007 - Questions Concerning Film Credit; Qualifying Expenses, Transferee Liability and Withholding Procedures
6-1 Corp:02/16/2006 - Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy
04-2 Corp:02/13/2004 - Tax Treatment of Distributions from a Massachusetts S Corporation that Previously was a Qualified Subchapter S Subsidiary Owned by a Corporate Trust
04-1 Corp:04/20/2004 - Qualified Subchapter S Subsidiaries and Other Entities that Reorganize as a Result of St. 2003, C. 4, § 18
02-12 Corp:09/17/2002 - Tax treatment of REITs
02-11 Corp:09/17/2002 - Corporate Excise Treatment of Construction Work in Progress
02-5 Corp:05/10/2002 - Value of Depletable Property in the Property Factor
01-9 Corp:12/27/2001 - Offset of a Corporation's Recapture Tax against its Current Year Tax Credits
01-8 Corp:11/14/2001 - Massachusetts Tax Classification of Certain Non-US Business Entities as Foreign Limited Liability Companies
01-4 Corp:06/15/2001 - Application of Directives 99-4 and 99-5 to Letter Ruling 99-17 Type Reorganizations
00-4 Corp:03/31/2000 - Manufacturing Corporation Status of LLCs, Partnerships, and Corporate Members and Partners
00-1 Corp:01/28/2000 - Corporate Excise Treatment of Computer Service Agreements
99-9 Corp:08/10/1999 - Disallowance or
99-1 Corp:01/04/1999 - Determining whether a corporation is a tangible property corporation or an intangible property corporation under G.L. c. 63 §§ 30.10, 30.11; calculating net worth of intangible property corporations under G.L. c. 63 § 30.8 and 30.9.
98-4 Corp:12/08/1998 - Limitations on Interest and Penalty Charges Against Chapter 7 Trustees for Individuals Estates or Corporations in Bankruptcy
98-3 Corp:12/08/1998 - The Eligibility of Certain Constructive Dividends for the Massachusetts Dividends Received Deduction
98-2 Corp:12/08/1998 - The Use of Ownership Attribution Rules in Determining the Eligibility of Subpart F Income for the Massachusetts Dividends Received Deduction
98-1 Corp:12/08/1998 - The Use of Ownership Attribution Rules in Determining the Eligibility of a Dividend for the Massachusetts Dividends Received Deduction
96-2 Corp:07/03/1996 - Creation of Nexus Through the In-State Ownership and Use of Intangible Property
95-10 Corp:09/27/1995 - The Massachusetts Unlimited Marital Deduction
95-8 Corp:07/12/1995 - Sales of Alcoholic Beverages by Veterans' Organizations
95-7 Corp:07/12/1995 - Directive 95-7: Foreign Corporations Using Massachusetts Roads to Transport Goods: What Constitutes Substantial Nexus?
94-1 Corp:02/02/1994 - Reporting of Massachusetts Branch Bank Income for Purposes of the Bank Excise
89-11 Corp:12/11/1989 - Power of Attorney and Corporate Officers; Signing of Corporate Returns
89-7 Corp:06/15/1989 - Investment Tax Credit; Recapture
89-5 Corp:06/15/1989 - Trustee in Bankruptcy; Debtor in Possession; Reorganization; Corporate Filing Requirements
88-24 Corp:12/31/1988 - Maximum Credits Allowed for use in any One Tax Year; Treatment of Unused Credits
88-23 Corp:12/31/1988 - Credits Priority of Use
88-8 Corp:09/30/1988 - Nexus; Public Law 86-272, Solicitation; Company Cars
86-37 Corp:12/31/1986 - Security Corporations Denial Of Section 38B Treatment
86-36 Corp:12/31/1986 - Security Corporations Election For Voluntary Withdrawal Of Classification
86-35 Corp:12/31/1986 - Security Corporations Loans To Shareholders, Directors, Or Employees
86-34 Corp:12/31/1986 - Security Corporations: Installment Notes
86-33 Corp:12/31/1986 - Security Corporations: Classification; Returns
86-6 Corp:06/12/1986 - Homeowners Associations (Incorporated)

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Letter Rulings

13-1 Corp:02/04/2013 - Permissibility of Charitable Contribution by a Security Corporation
12-9 Corp:07/27/2012 - Corporate Excise Filing Requirements of an HMO
12-3 Corp/Income:03/01/2012 - Inapplicability of Brownfields Tax Credit Limitation to Insurance Premium Excise
11-8 Corp:12/16/2011 - Qualification as a Manufacturing Corporation Under G.L. 63, s. 38(I)
11-6 Corp:05/16/2011 - Security Corporation, Purchase of Tax Credits
10-6 Corp:10/04/2010 - Application of 830 CMR 63.32B2(8)(f), Limitation on Use of Pre-combination NOL
10-5 Corp/Income:08/23/2010 - Applicability of Brownfields Tax Credit to Solid Waste Facility
09-3 Corp:04/24/2009 - Impact of Check-the-Box Legislation on Manufacturing Corporation Classification
08-7 Corp:03/28/2008 - Taxation of Qualified Settlement Fund
08-2 Corp/Income:02/15/2008 - Separate Entity Status and Federal Classification for Each Series of an LLC
08-1 Corp/Income:02/01/2008 - Foreign LLC treated as a disregarded entity for Massachusetts Tax Purposes
07-2 Corp:07/02/2007 - Security Corporation Classification
07-1 Corp:02/16/2007 - Qualification as a Manufacturing Corporation under G.L. c. 63, § 38(l)
06-6 Corp:04/24/2006 - Manufacturing Corporation Classification
06-2 Corp/Income:03/08/2006 - MHRTC & IRC § 501(c)(3) Organizations
06-1 Corp:02/01/2006 - Film Incentive
05-8 Corp:11/21/2005 - Corporate Nexus/Offshore Company Trading Commodities through Independent Contractor
05-5 Corp:6/7/2005 - Qualification as a Manufacturing Corporation
03-9 Corp:09/17/2003 - Machinery Exempt from Local Taxation Under TIF Subject to Non-Income Measure
03-2 Corp:04/15/2003 - Financial Services for Offshore Investment Funds; Nexus Issues
02-12 Corp:12/12/2002 - Qualification as Foreign Research and Development Corporation
02-7 Corp:09/16/2002 - LR 02-7: Reorganization with a QSUB and a Parent LLP
02-3 Corp:07/16/2002 - Tax Consequences to Shareholders in F Reorganization with Partnership as Parent Entity
01-9 Corp:10/25/2001 - Financial Institution Excise; Corporate Trusts and QSUBs
01-7 Corp:09/04/2001 - Requests for Separate Classification as a Partnership and Security Corporation
01-4 Corp:05/29/2001 - Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies
01-01 Corp:01/16/2001 - Reorganization with a QSUB and a General Partnership Parent
00-16 Corp:12/19/2000 - Foreign Electric Company is a "Utility Corporation"
00-11 Corp:08/29/2000 - Massachusetts Tax Treatment of a Netherlands BV
00-9 Corp:06/09/2000 - Tax Consequences of converting a subsidiary manufacturing corporation into a Limited Liability Company.
00-8 Corp:06/09/2000 - Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws
00-5 Corp:03/20/2000 - Part Status of Brazilian Limited Liability Quota Co.
00-4 Corp:03/03/2000 - Throwback Sales under G.L.c.63,s.38(f)
99-17 Corp:11/30/1999 - Massachusetts Tax Treatment of a Corporate Trust, Its Qualified Subchapter S Subsidiary, and A Non-Massachusetts Single-Member Limited Liability Company Whose Only Member is the Corporate Trust.
99-13 Corp/Income:06/24/1999 - Parent and Sub Sales Partnership
99-7 Corp/Income:03/10/1999 - Application of Economic Opportunity Area Credit Under St. 1998,c.286
99-5 Corp/Sales/Use:02/03/1999 - Nexus Based on the Presence of Leaseholds in Massachusetts
99-4 Corp:01/28/1999 - Lottery; Nexus
98-19 Corp:11/18/1998 - Electing Small Busness Trust
98-16 Corp:11/04/1998 - Application of G.L. c. 63, s. 38(m)
98-7 Corp:04/14/1998 - Admission to Sports Event
98-4 Corp:02/13/1998 - Treatment of an ESOP's Distribution of Cash Derived from Dividends
98-1 Corp:02/04/1998 - Letter Ruling 98-1: 80 Percent or More Ownership of a Non-Massachusetts Business Entity by an S Corporation
97-2 Corp:05/23/1997 - Hub and Spokes Investment Structure
86-1 Corp:03/04/1986 - Security Corporation: Annuities Used to Fund Deterred Compensation Obligations
95-8 Corp:07/12/1995 - Foreign Limited Liability Partnership
95-4 Corp:03/31/1995 - Net Operating Loss Carryover in a Statutory Merger that Qualifies as an
94-7 Corp:10/04/1994 - Tax on the Sale of an Urban Redevelopment Project
94-4 Corp:07/21/1994 - Veteran's Organization Sale of Alcoholic Beverages
94-3 Corp:07/14/1994 - Conversion from Mutual Savings Bank to a Stock Savings Bank Form
94-2 Corp:04/01/1994 - Security Corporation Sale of a Control Subsidiary
93-15 Corp:10/22/1993 - Security Corporation Classification; Products Liability Policy
93-12 Corp/Income:08/03/1993 - Classification of a Mutual Fund Structure Known as
93-11 Corp/Income:07/03/1993 - Classification of a Mutual Fund, Organized Under a
93-9 Corp:06/21/1993 - Security Corporation Classification; Investment in Limited Partnerships
93-8 Corp:06/14/1993 - Security Corporation Classification; Mortgage-backed Securities
93-7 Corp:05/24/1993 - Investment Activities of a Security Corporation: Short-term Security Placements and the Purchase of Security Futures
93-6 Corp:04/21/1993 - Massachusetts Tax Treatment of a Qualified REIT Subsidiary
91-10 Corp:12/17/1991 - Security Corporation Holding Shares of Mutual Funds Managed by Its Affiliates
91-9 Corp:10/24/1991 - Nexus; Apportionment; Shipment or Delivery of Tangible Property
91-8 Corp:10/21/1991 - Security Corporation Classification; Acquisition of Bonds of Affiliated Corporation
91-6 Corp:08/28/1991 - Nexus; Foreign Corporation Maintaining Accounts with Financial Institutions in Massachusetts
91-3 Corp:07/17/1991 - Security Corporation Holding Beneficial Interests of a Business Trust
91-2 Corp:07/01/1991 - Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus
91-1 Admin/Corp:06/11/1991 - Filing Requirements of an Insurance Company That Redomesticates to Massachusetts During the Taxable year
90-5 Corp:11/30/1990 - Manufacturing Classification of Cogeneration Plant
89-10 Corp:08/22/1991 - Limited Partnership Interest
89-6 Corp:06/12/1989 - IRC § 501 Corporation may not be Manufacturing or R&D Corporation
89-4 Corp:05/19/1989 - Bank Excise Requires Same Method of Accounting for Massachusetts as Federal
89-2 Corp:02/09/1989 - Security Corporations and Installment Obligations
88-13 Corp:11/03/1988 - Bank Holding Company Qualifying for Security Corporation Status
88-7 Corp:04/15/1988 - Nexus and Company Cars
88-1 Corp:01/19/1988 - Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation
87-15 Corp:10/21/1987 - Merger of State and Out-of-State bank; Taxable Year Reporting Requirements
87-11 Corp:09/28/1987 - Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company
87-5 Corp:07/13/1987 - Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks
86-10 Corp:12/22/1986 - Nexus and Public Law 86-272: Solicitation of Sales; Non-Resident Sales person; Automobile Leased by Corporation
86-1 Corp:03/04/1986 - Security Corporation: Annuities Used to Fund Deterred Compensation Obligations
85-36 Corp:08/12/1985 - Life Insurance Company Excise: Capital Resource Company Act
85-26 Corp:02/21/1985 - Holding Period for Long-Term Capital Gain
85-23 Corp:02/13/1985 - Security Corporation: Venture Capital Business; Apportionment
85-15 Admin/Corp/Income:02/07/1985 - Non-Resident Performing Artists and Theater Companies
85-3 Corp/Income:01/11/1985 - Reorganization of Corporation to Corporate Trust
84-105 Corp/Income:12/03/1984 - Individual and Corporate Non-Resident Limited Partners
84-104 Corp/Sales/Use:11/27/1984 - Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272
84-103 Corp:11/27/1984 - Alcoholic Beverages Sold by Veterans' Organization
84-100 Corp/Income:10/31/1984 - ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax
84-74 Corp/Income:09/05/1984 - Discount Coupons
84-61 Corp:08/16/1984 - Bonds of U.S. and Puerto Rico
84-46 Corp:06/27/1984 - Tax Credit ESOP: Deductibility of Contributions
84-45 Corp:06/26/1984 - Qualified Stock Purchase: Section 338 Election
84-39 Admin/Corp:05/17/1984 - Returns
84-11 Corp:03/05/1984 - Conversion from Mutual to Stock Savings Bank
84-1 Corp:03/05/1984 - Nexus and Public Law 86-272: Use of Company Cars in Massachusetts
83-100 Corp/Income:12/29/1983 - Non-Resident Shareholders of an S Corporation
83-94 Corp:11/23/1983 - Discretionary Classification as a Tangible Property Corporation
83-93 Corp:11/23/1983 - Nexus: Interstate Carrier
83-85 Corp/Sales/Use:10/18/1983 - Donation of Scientific Equipment or Apparatus
83-77 Corp/Income:09/08/1983 - Liquidation of Corporate Trust into Corporate Parent
83-61 Corp/Income:07/25/1983 - Conversion from Mutual to Stock Cooperative Bank
83-53 Corp/Income:06/23/1983 - Conversion from Mutual to Stock Savings Bank
83-25 Corp/Sales/Use:04/12/1983 - Transformers and Emergency Generators; Utility Corporation and Electric Company, Defined
83-21 Corp:03/25/1983 - Foreign Municipal Utility Corporation
82-106 Corp:10/27/1982 - Solar or Wind-Powered Installations
82-103 Corp:10/21/1982 - Nexus and Public Law 86-272: Activities Beyond Solicitation
82-94 Corp:10/13/1982 - Homeowners Associations: Exempt Function Income
82-65 Corp:06/08/1982 - Apportionment; Accounting Methods
82-41 Corp:05/03/1982 - Deductibility of Medical Malpractice Commission Assessments
82-8 Corp:01/07/1982 - Security Corporation Investing in Limited Partnerships
82-5 Corp/Income:01/04/1982 - Conversion from Mutual Savings and Loan Association to Stock Association
82-2 Corp/Income:01/04/1982 - Reorganization: Corporate Trusts Merging into Corporation
81-72 Corp:08/03/1981 - Wholly-Owned DISC Income
81-67 Admin/Corp:07/20/1981 - Insurance Company, Defined
81-55 Corp/Income:07/02/1981 - Windfall Profit Tax
81-50 Admin/Corp:06/02/1981 - Estimated Tax: Credit or Refund for Overpayments
81-46 Corp/Income:06/08/1981 - Regulated Investment Company: Taxation of Shares, Dividends and Capital Gain Distributions
81-21 Corp/Income:03/04/1981 - Reporting Requirements as Chapter 11 Receiver and Trustee in Bankruptcy
81-20 Corp/Sales/Use:03/02/1981 - Nexus: Training Seminars Conducted by Foreign Corporation
81-15 Corp:02/18/1981 - Apportionment Formula, Payroll Factor
81-9 Corp/Sales/Use:01/16/1981 - Nexus: Videotape Leasing by Foreign Corporation
80-81 Corp/Income:11/26/1980 - Section 368(a)(1)(C) Reorganization of Regulated Investment Companies
80-41 Corp:06/25/1980 - Nexus: Regulated Investment Company
80-15 Corp:04/01/1980 - Required Signatures on Returns
80-5 Admin/Corp:01/30/1980 - Transfer of Assets by Debtor in Possessions; Tax Lien
80-4 Admin/Corp:01/24/1980 - Reporting Requirements of Corporation in Bankruptcy
80-2 Corp/Income:01/08/1980 - Reorganization of Corporate Trust as Corporation
80-1 Corp:01/04/1980 - Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate
79-42 Corp:10/24/1979 - Combined Returns
79-40 Corp/Income:10/19/1979 - Reorganization of Corporate Trust as Corporation
79-13 Corp/Income:06/06/1979 - Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident
79-8 Corp/Income:05/08/1979 - Reorganization of Regulated Investment Company as Corporate Trust
78-15 Corp/Income:10/10/1978 - Liquidation of Corporate Trust into Corporate Parent
78-4 Corp:02/16/1978 - Security Corporations: Capital Loss Deduction: DISCS, Allocation of Sales
77-19 Corp/Income:11/16/1977 - Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners
77-18 Corp/Income:10/17/1977 - Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners
77-15 Corp:08/05/1977 - Net Operating Loss Carryover in a Statutory Merger
77-14 Corp/Income:07/28/1977 - Transfer of Installment Obligation to a Corporate Trust in a Reorganization

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