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Technical Information Releases - 13-4 Income/Withholding/Admin:02/28/2013 - Withholding on Wagering Winnings
- 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
- 13-2 Income:01/31/2013 - Massachusetts Tax Year 2013 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
- 13-1 Income:01/15/2013 - Individual Mandate Penalties for Tax Year 2013
- 12-10 Income/Corp/Admin:12/12/2012 - Effect of Recent Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration
- 12-8 Income:10/19/2012 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 12-2 Income:01/09/2012 - Individual Mandate Penalties for Tax Year 2012
- 12-1 Income:01/05/2012 - Massachusetts Tax Year 2012 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
- 11-11 Income:9/29/11 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 11-9 Income:08/30/2011 - Individual Mandate Penalties for Tax Year 2011
- 11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
- 11-5 Income:07/01/2011 - Employer-Provided Health Care Benefits Update
- 10-25 Income:12/29/2010 - Individual Mandate Penalties for Tax Year 2011
- 10-20 Income:12/29/2010 - Massachusetts Tax Year 2010 & 2011 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits
- 10-17 Income:09/24/2010 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 10-15 Admin/Corp/Income/Misc:11/12/2010 - Certain Local Property Tax, Personal Income Tax, Corporate Excise, and Tax Administration Changes in "An Act Relative To Economic Development Reorganization"
- 10-14 Income/Corp:01/06/2011 - Certified Housing Development Credit
- 10-11 Admin/Income/Corp/Tobacco/Sales/Use:08/06/2010 - Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
- 10-8 Income:05/18/2010 - Conversion of a Traditional IRA to a Roth IRA in 2010
- 10-3 Income:02/10/2010 - Taxation of Unincorporated Homeowners Associations
- 10-1 Corp/Income:04/14/2010 - Economic Development Incentive Program Credit
- 09-25 Income:12/30/2009 - Individual Mandate Penalties for Tax Year 2010
- 09-23 Income:03/04/2010 - Effect of the Military Spouses Residency Relief Act
- 09-22 Corp/Income:11/12/2009 - Accounting for Tax-Free Earnings and Profits of Entities Formerly Taxed as Corporate Trusts
- 09-21 Corp/Income:12/11/2009 - Certain Personal Income Tax and Corporate Excise Changes in the Fiscal Year 2010 Budget Legislation
- 09-16 Income:08/28/2009 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 09-15 Income:11/30/2009 - Massachusetts Personal Income Tax Treatment of Certain Criminally Fraudulent Investment Arrangements
- 09-1 Income:07/22/2009 - Individual Mandate Penalties for Tax Year 2009 (Updated)
- 08-24 Income:12/12/2008 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2008
- 08-23 Corp/Income/Sales/Use:11/21/2008 - Life Sciences Tax Incentive Program under St. 2008, c. 130
- 08-22 Admin/Income:11/10/2008 - Requirement for Personal Income Tax Returns with Schedule E
- 08-12 Income:08/25/2008 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 08-11 Admin/Corp/Income:08/15/2008 - An Act Relative to Tax Fairness and Business Competitiveness
- 08-5 Income:05/01/2008 - Massachusetts Tax Treatment of Economic Stimulus Payments
- 07-18 Income:04/07/2008 - Individual Mandate Penalties for Tax Year 2008
- 07-16 Income:12/21/2007 - Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Child
- 07-15 Corp/Income/Sales/Use:11/21/2007 - An Act Providing Incentives to the Motion Picture Industry
- 07-14 Income:10/11/2007 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 07-4 Income:03/01/2007 - Issues Concerning the Tax Relief and Health Care Act of 2006
- 06-25 Income: 12/22/2006 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2007
- 06-22 Corp/Income:12/07/2006 - Medical Device Tax Credit Provisions in St. 2006, c. 144 and c. 145
- 06-20 Income:11/17/2006 - The Pension Protection Act of 2006: Charitable IRA Distributions
- 06-17 Income:10/10/06 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 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
- 06-14 Income:10/03/2006 - Personal Income Tax Commuter Deduction
- 06-4 Income:04/12/2006 - Deduction for Income upon which Taxes Have Been Paid under a Claim of Right
- 06-1 Corp/Income/Sales/Use:05/31/2006 - An Act Providing Incentives to the Motion Picture Industry
- 05-23 Income:12/15/2005 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2006
- 05-20 Income:12/08/2005 - Lower Capital Gains Tax Rates for All of Tax Year 2002; New Capital Gains Tax Rate Beginning on January 1, 2003
- 05-18 Corp/Income:1/13/2006 - Tax Changes Contained in "An Act Relative to Heating Energy Assistance and Tax Relief"
- 05-17 Income:11/30/2005 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised by St. 2005, c. 136)
- 05-16 Income:12/29/2005 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")
- 05-13 Income:11/9/2005 - Peterson v. Commissioner of Revenue; Tax Year 2002 Capital Gains Tax Rate
- 05-2 Income:2/16/2005 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 04-34 Income:12/29/2004 - Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2005
- 04-28 Income:1/25/2005 - Changes to Massachusetts Installment Sale Elections
- 04-23 Income:12/23/2004 - Changes In The Tax Treatment of Certain Estates and Trusts As A Result of Chapter 262 of The Acts Of 2004
- 04-17 Income:07/07/2004 - Massachusetts Tax Issues Associated with Same-Sex Marriages
- 04-11 Income:04/08/2004 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 04-6 Income:04/01/2004 - Effect of the Federal Servicemembers Civil Relief Act (P.L. 108-189) on Massachusetts Nonresidents with Military Compensation
- 04-5 Income:03/03/2004 - Massachusetts Income Tax Filing Extensions for Military Personnel in a Combat Zone
- 03-25 Income:04/29/2004 - Depreciable Business Assets; Modifications For Decoupling From Federal Bonus Depreciation
- 03-23 Income:09/22/2003 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 03-10 Income:06/09/2003 - Application of Estate of Elise Palmer v. Commissioner of Revenue
- 03-8 Income:04/08/2003 - Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area
- 03-6 Income:04/07/2003 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 02-21 Income:01/01/2003 - Capital Gains and Losses: Massachusetts Tax Law Changes
- 02-20 Admin:12/09/2002 - Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
- 02-19 Income:10/31/2002 - Massachusetts State Tax Relief for Victims of Terrorist Attacks
- 02-8 Income:05/30/2002 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 02-7 Income:05/09/2002 - Massachusetts Exclusion Amounts For Retirement Plan Elective Deferrals For Tax Year 2002 (revoked by TIR 02-18)
- 02-6 Income:05/10/2002 - The Effect of Recent Federal Tax Law Changes to Retirement Plans; Contributions, Distributions and Rollovers (revoked by TIR 02-18)
- 02-4 Income:02/22/2002 - Military Personnel Serving in Afghanistan
- 02-3 Income:02/22/2002 - Federal Election to Recognize Gain on Capital Assets Held on January 1, 2001
- 01-19 Income:01/14/2002 - Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised)
- 01-18 Income:10/02/2001 - Personal Income Tax Rates
- 01-12 Income:08/28/2001 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 01-3 Income:01/22/2001 - Payment of Estimated Taxes by Participants in a Letter Ruling 99-17 TYPE Reorganization
- 01-2 Income:01/16/2001 - Effect of Recent Tax Law Changes on the Taxation of Real Estate Investment Trusts (REITs) Organized as Corporate Trusts
- 00-9 Admin/Corp/Income/Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
- 00-8 Income:09/01/2000 - Deduction for Certain Payments Made to Holocaust Survivors
- 00-4 Income:03/03/2000 - Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
- 99-23 Income:12/29/1999 - The Effect of Recent Federal Tax Law Changes on Qualified Transportation Fringe Benefits and the Self-Employed Health Insurance Deduction
- 99-20 Income:12/17/1999 - Title 5 Septic System Expenditures Credit -- Calculation of Subsidy Deduction
- 99-19 Admin/Income:12/17/1999 - Tax Changes in the Fiscal Year 2000 Budget, Other Than the Capital Gains and the repeal of the "Pay to Play" Provisions
- 99-17 Income:12/29/1999 - Capital Gains and Losses: Massachusetts Tax Law Changes Retroactive to 1996
- 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
- 99-6 Income:04/14/1999 - Military Personnel Serving in Kosovo
- 99-5 Income:03/25/1999 - The Title 5 Credit and Federally Mandated Sewer Connections
- 98-15 Income:12/28/1998 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")
- 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
- 98-8 Income:10/13/1998 - Massachusetts 1998 Reducing Income Taxes Act ("the Act")
- 98-2 Income:01/23/1998 - Massachusetts Personal Income Tax Treatment of Roth and Education IRAs
- 97-13 Income:01/21/1997 - Personal Income Tax College Tuition Deduction
- 97-12 Income:12/18/1997 - Personal Income Tax Credit for Failed Cesspool or Septic System Title 5 Expenditures
- 97-8 Corp/Income:05/23/1997 - Massachusetts Income Tax Treatment of Limited Liability Companies and Other Unincorporated Business Entities After Federal Adoption of "Check-The-Box" Rules
- 97-7 Income:05/23/1997 - Savings Incentive Match Plan for Employees "SIMPLE" Account
- 97-6 Corp/Income:05/08/1997 - Effect of Recent Federal Tax Law Changes on the Taxation of S Corporations and Their Shareholders
- 97-3 Income:05/08/1997 - Capital Gains and Losses Reporting for 1996: Forms Clarification and Errata
- 97-2 Income:05/08/1997 - Massachusetts Tax Treatment of Certain Pension Income
- 95-9 Income:01/31/1996 - Income Taxation of Contributory Public Employee Pensions of Other States
- 95-7 Income:01/10/1996 - Change in the Definition of "Resident" for Massachusetts Income Tax Purposes
- 95-2 Income:03/15/1995 - Massachusetts income tax reporting of employer reimbursement for moving expenses incurred after December 31, 1993
- 93-9 Income:09/10/1993 - Amnesty Program Limited to Nonresident Nonfilers; Foreign Corporation Nonfilers and Persons Owing Use Tax
- 93-6 Income:04/20/1993 - Employees of Interstate Motor and Rail Carriers
- 93-4 Income:03/26/1993 - Automatic Extension of Time to File Personal Income Tax Returns
- 93-3 Income:03/09/1993 - Massachusetts Income Tax Withholding on Eligible Rollover Distributions from I.R.C. s. 401 Qualified Plans and s. 403(b) Annuities
- 93-1 Income:01/11/1993 - Interest Deduction on Massachusetts Estate Tax Liabilities
- 92-3 Income:04/28/1992 - Military Retirement Benefits Remain Subject to Income Tax
- 91-3 Income:04/12/1991 - Massachusetts Income Tax Filing Extensions for Military personnel in the Persian Gulf Area
- 90-6 Income:08/27/1990 - Lead Paint Removal Credit
- 90-5 Income:05/11/1990 - Massachusetts Treatment of Charitable Contributions in Domicile Cases
- 90-4 Income:04/11/1990 - Massachusetts Income Tax Effect of Changes in the Internal Revenue Code Regarding Employer-Provided Educational Assistance and Legal Services, Student Dependents, Child Care Expenses, and Long-Term Contracts
- 90-3 Income:04/06/1990 - Deduction of Reimbursed Employee Business Expenses for 1989 Taxable Years
- 90-2 Income:03/29/1990 - Massachusetts Income Tax Treatment of Part C Income Under St. 1989, c. 287, 22. 18, 19
- 89-8 Income:09/18/1989 - Income Tax Treatment of Interest and Gains on Federal Obligations; IRA Distributions Consisting of Interest Derived from Federal Obligations
- 89-6 Income:04/03/1989 - Massachusetts Tax Treatment of Retirement Pay Unchanged After U.S. Supreme Court Decision
- 89-2 Income:04/03/1989 - Massachusetts Income Tax Treatment of Passive Activity Losses Under Sec. 469 of the Internal Revenue Code
- 88-12 Income:01/23/1988 - The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax Introduction
- 88-8 Corp/Income:08/11/1988 - Massachusetts Requirements on Taxpayers Making Section 444 Elections
- 88-7 Income:07/05/1988 - New Massachusetts basis rules
- 88-6 Income:05/05/1988 - Excess Revenue Credit for Fiscal-Year Taxpayers
- 88-5 Income:04/05/1988 - Income from Short Taxable Year; Four-Year Spread Not Available to Trust Beneficiaries
- 88-4 Income:04/05/1988 - Procedure for Trusts on Short Taxable Year to Claim Exemptions on Behalf of Beneficiaries
- 88-3 Corp/Income:03/14/1988 - Mass Due Dates for Partnerships, S Corporations, and Personal Service Corporations Considering and I.R.C. s. 444 Election
- 88-1 Admin/Income:02/10/1988 - Form 2S -- Procedures For Filing and Information Required
- 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
- 86-7 Admin/Income:12/27/1986 - Expedited Abatement Procedures for Claiming Refunds of Overpaid Taxes Resulting from Treatment of a Portion of AT&T Distributions as Taxable Dividend
- 86-5 Income:09/25/1986 - Rental Deduction (Married Couples) Filing Jointly and Separately
- 85-4 Income:04/16/1985 - Impact of Plymouth Home National Bank Decision on the Taxation of Distributions Received from a Corporate Trust
- 85-3 Income:01/11/1985 - Child, Disabled/Dependent Spouse Care Deduction 1984, Income Tax Form 1 Instruction
- 84-1 Sales/Use:02/01/1984 - 1983 Income Tax Form - Form 1, Schedule D Correction
- 82-4 Income:12/06/1982 - Income Taxation of Interest from Money Market Deposit Accounts
- 82-1 Income:01/18/1982 - Income Tax-Use of Federal Schedule C and Reconciliation Statement Requirement
- 81-1 Income:11/14/1980 - Income Taxation of Interest from "Tax -Exempt Savings Certificates"
- 80-4 Income:11/14/1980 - Income Taxation of Contributory Pensions from Other States
- 80-3 Income:09/17/1980 - Income Tax Withholding Methods
- 80-2 Income:04/11/1980 - Income Tax Treatment of Interest and Gains on Certain Bonds
- 80-1 Admin/Income:02/15/1980 - Income Tax Withholding by Trustees of Certain Charitable Trusts
- 79-6 Income:12/19/1979 - Income Taxation Of Gambling Winnings
- 79-2 Income:01/31/1979 - Sale or Exchange of Personal Residence During 1978
- 79-1 Income:01/30/1979 - Taxation of Lump-Sum Distribution of Qualified Employee Benefit Plan
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Directives - Working Draft 11-XX Income:05/23/2011 - Professionally Managed Funds; Trader Versus Investor Determination
- 12-3 Corp/Income:06/27/2012 - Net Operating Loss Carryforward Transitional Rules for S Corporations and their Qualified S Corporation Subsidiaries
- 12-1 Income:03/15/2012 - G.L. c. 62, s. 6(a) Credit for Taxes Paid to Another Jurisdiction: Insurance Fund Payments Made Pursuant to Rhode Island Law
- 11-7 Income:01/12/2012 - Massachusetts Basis of Property Acquired from Decedents Who Died in 2010 or Who Die in 2011 or Thereafter
- 10-7 Income:12/29/2010 - Application of "Circuit Breaker Credit" to a Life Estate
- 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, s. 8
- 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
- 09-2 Income:04/23/2009 - Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Former Spouse
- 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, s. 6(a) Credit and the G.L. c. 63, s. 30.4 Deduction for Taxes Paid to Another Jurisdiction
- 08-6 Income:12/18/2008 - Credit for Taxes Paid to Another Jurisdiction
- 08-4 Corp/Income:08/25/2008 - Deemed Sales of Assets of a Qualified Subchapter S Subsidiary Where QSUB Is Owned by Massachusetts Business Trust/Federal S Corporation
- 08-3 Income:07/02/2008 - The Massachusetts Income Tax Treatment of Contributions on behalf of Partners and Other Self-Employed Individuals under a 401(k) Plan
- 08-2 Income:04/05/2008 - Taxation of Non-resident Flight Crew Members
- 08-1 Income:08/07/2008 - Clarification of TIR 01-5 Statute of Limitations for Abatement Applications
- 07-4 Income:04/06/2007 - Estimated Tax Payments Made by Trustees and Other Fiduciaries on Behalf on Nonresident Beneficiaries Subject to Tax Under G.L. c. 62, ss. 5A and 10(h)
- 07-1 Income:01/26/2007 - Questions Concerning Film Credit; Qualifying Expenses, Transferee Liability and Withholding Procedures
- 06-2 Income:02/16/2006 - Supplement to TIR 05-20; Peterson Abatement Applications Involving Pass-through Entities
- 05-4 Income:12/13/2005 - Performer Withholding Thresholds
- 03-12 Income:01/16/2004 - Taxation of Income Earned by Non-Residents after St. 2003, c. 4, s. 7
- 03-3 Income:04/07/2003 - Factors for Determining When Gambling is a Trade or Business
- 03-2 Income:02/19/2003 - Issues Arising from Decoupling the Massachusetts Estate Tax from the Federal Estate Tax
- 02-13 Income:10/01/2002 - Change in Accounting Methods for Chapter 62 Taxpayers
- 01-10 Income:12/27/2001 - Deduction of Charitable Contributions for Taxpayers Whose Charitable Contributions Exceed Federal Deduction Limits
- 01-7 Income:10/25/2001 - Revision of DD 00-5, Partners Elective Contribution to an IRC s. 401(k) Plan
- 00-5 Income:06/27/2000 - Partners Elective Contribution to an IRC s. 401(k) Plan
- 99-12 Income:10/08/1999 - Filing Extension; Taxpayers with Long-Term Capital Gains
- 99-7 Income:05/28/1999 - Deductibility of Simple Contributions by Self-Employed Taxpayers
- 99-5 Income:04/01/1999 - 2 Percent S Corporation Shareholders Treatment of Fringe Benefits Health Insurance Premiums
- 99-4 Income:04/01/1999 - Deductibility of S Corporation Qualified Retirement Plan Contributions by Shareholder-Employees
- 95-9 Income:07/12/1995 - Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts
- 95-6 Admin/Income:05/09/1995 - Individual Debtor Determination of Taxable Years
- 94-10 Income:11/25/1994 - Information Reporting Requirements for Financial Institutions under the Bank Match System, G.L. c. 62E
- 94-4 Income:04/01/1994 - Trusts Created for a Minor; Taxation of Income Accumulated for a Non-resident; No Tax Status
- 93-3 Income:03/26/1993 - Massachusetts Income Taxation and Withholding of Employer-Reimbursement for Moving Expenses
- 93-2 Income:03/09/1993 - Credit for Taxes Due to Other Jurisdictions
- 93-1 Income:02/02/1993 - Tier I and Tier II Railroad Retirement Benefits
- 92-8 Income:12/23/1992 - The Deleading Credit; Residential Condominium Common Areas and Facilities
- 91-4 Income:11/01/1991 - Multiple State Withholding Requirements
- 89-21 Income:12/11/1989 - Nonresident Employed on Fishing Vessel; Nonresident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding
- 89-20 Income:11/11/1989 - Resident Fishermen; Resident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding
- 89-9 Income:12/11/1989 - Facsimile Signatures; Forms 2 & 2G
- 89-8 Income:06/15/1989 - Pre-Retirement Distribution from State Retirement Plan Rolled Over into IRA; Taxability upon Distribution
- 89-4 Income:03/15/1989 - Grantor Trust with Non-resident Grantor
- 89-3 Income:03/15/1989 - Filing Status; Divorced
- 89-2 Income:03/15/1989 - Filing Status; Legally Separated
- 89-1 Income:03/15/1989 - Employee Business Expenses
- 88-21 Income:12/31/1988 - Non-Resident Taxpayers; Massachusetts and U.S. Total Income; Differences for Tax Year 1988
- 88-20 Income:12/31/1988 - Sale of Principal Residence; Massachusetts Gross Income
- 88-19 Income:12/31/1998 - Loss on Sale of Tax-Exempt Bonds
- 88-2 Income:03/23/1988 - Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences for Tax Year 1987
- 87-4 Income:06/01/1987 - Non-Residents from Other Countries: Effect of Tax Treaty
- 86-40 Income:12/31/1986 - Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences for Tax Year 1986
- 86-39 Income:12/31/1986 - Excess Exemptions, Fiduciary Income
- 86-38 Income:12/31/1986 - Massachusetts Bank Interest Term and Time Deposits, $100,000 Limitation
- 86-29 Income:12/31/1986 - Excess Part B Adjusted Gross Income Deductions Deduction for Alimony Paid
- 86-28 Income:12/31/1986 - Excess Part B Adjusted Gross Income Deductions Trade or Business Deductions
- 86-27 Income:12/31/1986 - Excess Exemptions
- 86-26 Income:12/31/1986 - Rental Deduction (Non-Residents)
- 86-25 Income:12/31/1986 - State and Municipal Contributory Retirement Plans Pre-Retirement Distributions
- 86-24 Income:12/31/1986 - Lottery Winnings; Lottery Tickets
- 86-23 Income:08/20/1986 - Interest Expense Incurred to Purchase a Partnership Interest
- 86-22 Income:08/20/1986 - Investment Interest Incurred to Purchase Property Subject To A Net Lease
- 86-20 Income:08/20/1986 - Mutual Funds Purchased Through a Bank
- 86-18 Income:08/20/1986 - Homeowners Associations Non-Exempt Function Income and Deductible Expenses
- 86-14 Income:06/12/1986 - Employee Job-Seeking Expenses
- 86-13 Income:06/12/1986 - State and Municipal Contributory Retirement Plans Contributions and Distributions
- 86-12 Income:06/12/1986 - Military Income (Non-Resident)
- 86-11 Income:06/12/1986 - Military Personnel (Non-Resident: Income of Civilian Spouse)
- 86-10 Income:06/12/1986 - Military Income (Resident)
- 86-9 Income:06/12/1986 - Individual Retirement Accounts Contributions and Distributions
- 86-8 Income:06/12/1986 - Interest Expenses
- 86-7 Income:06/12/1986 - Homeowners Associations (Unincorporated)
- 86-4 Income:06/12/1986 - Job-Related Moving Expenses
- 86-3 Income:06/12/1986 - Interest Earned on Bank Repurchase Agreements
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Letter Rulings - 12-3 Corp/Income03/01/2012 - Inapplicability of Brownfields Tax Credit Limitation to Insurance Premium Excise
- 10-5 Corp/Income:08/23/2010 - Applicability of Brownfields Tax Credit to Solid Waste Facility
- 09-5 Income:06/30/2009 - Residency
- 08-11 Admin/Income:07/07/2008 - Taxpayer Domiciled in New York, Resident in Massachusetts
- 08-8 Income: 4/18/2008 - Taxation of Corporate Jet Employees
- 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
- 06-2 Corp/Income:03/08/2006 - Massachusetts Historic Rehabilitation Tax Credit (MHRTC) and IRC s. 501(c)(3) Organizations
- 04-2 Income:06/09/2004 - Massachusetts Income Tax Treatment of Nuclear Decommissioning Funds
- 03-6 Income:06/05/2003 - Personal Income Tax Treatment of Certain Advanced Refunding Bonds
- 03-5 Income:05/30/2003 - Composite Returns; QSUB Trust Beneficiaries
- 03-3 Income:04/23/2003 - Group of Related Partnerships/Composite Filing
- 03-1 Income:04/17/2004 - Granting Permission to File a Composite Return
- 02-9 Income:10/22/2002 - Taxation and Withholding of Massachusetts Lottery Proceeds Assigned to Foreign Insurance Company
- 01-12 Income:11/08/2001 - Engaged in Business; Filing of Corporate Trust Document with Secretary of State
- 01-10 Income:11/05/2001 - Composite Return for Family Partnership with Trust Partners
- 01-9 Income:10/25/2001 - Financial Institution Excise: Reorganization of an S Corporation to a Corporate Trust and its Qualified Subchapter S Subsidiary
- 00-17 Income:12/19/2000 - Two-Tier RICs; Deduction for U.S. Obligations Interest
- 00-12 Income:09/01/2000 - Flow Through of Exempt Interest in a Two-Tiered RIC Structure
- 00-8 Corp/Income:06/09/2000 - Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws
- 00-5 Corp/Income:03/20/2000 - Partnership Status of Brazilian Liability Quota Company
- 00-1 Admin/Income:01/28/2000 - Withholding on Nonperiodic Payments made under a Non-qualified Plan
- 99-17 Corp/Income: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
- 99-4 Corp/Income:01/28/1999 - Lottery; Nexus
- 98-19 Income:11/18/1998 - Eligibility of an Electing Small Business Trust for Inclusion in an S Corporation Composite Return
- 98-13 Income:08/25/1998 - Composite Return Filing
- 98-4 Income:02/13/1998 - Treatment of an ESOP's Distribution of Cash Derived from Dividends
- 98-1 Income: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/Income:05/23/1997 - Hub and Spokes Investment Structure
- 95-13 Corp/Income:11/30/1995 - Liquidation of Corporate Trust into Corporate Parent
- 95-10 Income:09/27/1995 - Taxation of Gain from Sale of Winning Massachusetts Lottery Ticket
- 95-7 Income:05/09/1995 - Tax Classification of Joint Trading Account Established by a group of Mutual Funds
- 95-6 Income:05/09/1995 - Massachusetts Tax Consequences of Liquidation of a Massachusetts Corporate Trust
- 94-8 Income:10/04/1994 - Credit for District of Columbia Unincorporated Franchise Tax
- 93-14 Corp/Income:09/21/1993 - Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership
- 93-12 Corp/Income:08/03/1993 - Classification of a Mutual Fund Structure Known as "Hub and Spokes"
- 93-11 Corp/Income:07/03/1993 - Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership
- 93-1 Income:01/06/1993 - Taxation of U.S. Judges' Retirement Benefits
- 92-4 Income:09/16/1992 - Massachusetts Income Tax Treatment of Interest on Cash Balances in Investment Accounts
- 92-2 Income:03/27/1992 - Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally-Chartered Out-of-State Savings Bank
- 92-1 Income:01/28/1992 - Distributions of Interest Derived from Federal Obligations by Regulated Investment Company Organized as a Corporation
- 91-4 Income:07/08/1991 - Income Tax Treatment of interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union
- 89-9 Income:12/13/1989 - Authority Certificates of Participation, 1988 Series
- 89-5 Income:06/09/1989 - Liquidation of RIC Organized as a Corporate Trust
- 89-1 Income:02/16/1989 - Military Retirement Benefits
- 88-12 Income:07/21/1988 - Adoption Expenses Qualifying for Exemption under G.L c. 62, s. 3(B)(b)(5)
- 88-10 Income:05/27/1988 - Taxation of Beneficiary of Qualified Subchapter S Trust on Dividends from S Corporation
- 88-6 Income:04/20/1988 - Status of REMIC under G.L. c. 62, s. 8
- 88-2 Income:02/18/1988 - Limited Partnership, Composite Return
- 87-19 Income:12/21/1987 - Corporate Trust Qualifying as Regulated Investment Company
- 87-18 Income:12/15/1987 - Basis of Property Acquired from Decedent
- 87-14 Income:10/13/1987 - Corporate Trust Qualifying as Regulated Investment Company; Capital Gains Dividends Paid to Shareholders
- 87-10 Income:09/28/1987 - Partnership Income; Credit to Partners for Taxes Paid Another Jurisdiction
- 87-9 Income:09/18/1987 - Corporate Trust Alternative Apportionment
- 87-8 Income:12/01/1987 - Government Pension Plan; Contributions "Picked Up" by Employer
- 87-6 Income:07/27/1987 - Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities
- 87-4 Income:05/15/1987 - Reporting Requirements for IRA Custodians and Trustees
- 87-3 Corp/Income:04/24/1987 - Sales of Real Estate held by Corporate Trust
- 87-1 Income:09/26/1987 - Real Estate Mortgage Investment Conduit (REMIC)
- 86-6 Income:05/08/1986 - Trust Income where Grantor is Owner
- 85-63 Corp/Income:08/12/1985 - Reorganization from Corporation to Corporate Trust
- 85-62 Income:08/15/1985 - IRA: Capital Loss Deduction
- 85-52 Income:06/05/1985 - Severance Pay Related to Employment Outside Massachusetts
- 85-49 Income:04/08/1985 - Employee Educational Assistance
- 85-48 Income:05/06/1985 - Requirement to Make Estimated Tax Payments; Exceptions
- 85-47 Income:02/21/1985 - Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans
- 85-38 Income:03/08/1985 - Alimony and Child Support, Distinguished
- 85-30 Income:02/21/1985 - Installment Sale: Income Reported in the Year of Sale, Losses on Default
- 85-29 Income:02/13/1985 - Rental Deduction for Married Couples
- 85-28 Income:02/22/1985 - U.S. Foreign Service Contributory Annuity
- 85-22 Income:01/31/1985 - Trustee in Bankruptcy: Escrow Accounts
- 85-15 Admin/Corp/Income:02/07/1985 - Non-Resident Performing Artists and Theater Companies
- 85-14 Income:01/31/1985 - Tax Sheltered Annuity; Salary Reduction Agreement
- 85-12 Income:01/31/1985 - New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished
- 85-5 Admin/Income:12/04/1985 - Filing Requirements or Limited Partnerships
- 85-4 Income:01/10/1985 - Transfer of Appreciated Securities to Pooled Income Fund
- 85-3 Corp/Income:01/11/1985 - Reorganization of Corporation to Corporate Trust
- 84-109 Income:12/12/1984 - Reporting Requirements for IRA Trustees and Custodians
- 84-108 Income:12/12/1984 - FICA Refund
- 84-107 Income:12/12/1984 - Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions
- 84-105 Corp/Income:12/03/1984 - Individual and Corporate Non-Resident Limited Partners
- 84-100 Corp/Income:10/31/1984 - ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax
- 84-99 Income:10/29/1984 - Non-Massachusetts Testamentary Trust with Resident Beneficiary
- 84-98 Income:10/19/1984 - Commercial Annuities; Withholding
- 84-97 Income:10/24/1984 - Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident
- 84-94 Income:09/07/1984 - Employee Contributions To Municipal Retirement System And Municipal Deferred Compensation Plan
- 84-93 Income:06/25/1984 - Bingo Winning and Losses
- 84-92 Income:10/18/1984 - Dividends from Regulated Investment Company Investing in U.S. Obligations
- 84-87 Income:09/27/1984 - Reinvestment of Qualified Public Utility Dividends
- 84-86 Income:09/26/1984 - Massachusetts Adoption of ACRS, Massachusetts Basis
- 84-83 Income:09/05/1984 - Massachusetts Adoption of ACRS, Massachusetts Basis
- 84-80 Income:09/19/1984 - Payments from Saudi Arabian Social Insurance Program
- 84-77 Income:09/17/1984 - Group-Term Life Insurance; Qualified Plan for the Purchase of Life Insurance
- 84-72 Corp/Income:09/10/1984 - Voluntary Employees' Beneficiary Associations (VEBAS)
- 84-71 Income:09/10/1984 - Withholding for Employees of Commercial Fishing Vessels
- 84-57 Income:08/02/1984 - Withholding for Non Resident Employees
- 84-52 Income:08/01/1984 - Pension Income Related to Employment while a Non-Resident
- 84-44 Income:06/26/1984 - Rollover from a Keogh Plan to an IRA
- 84-43 Income:06/25/1984 - Withholding for Non-Resident Employees; Apportionment
- 84-42 Income:06/26/1984 - Employer Contributions to an IRA
- 84-41 Income:06/25/1984 - Zero Coupon Bonds Issued by Non-Massachusetts Municipalities; Original Issue Discount
- 84-40 Income:05/16/1984 - Foreign Earned Income; Travel and Other Expenses
- 84-25 Income:05/21/1984 - Liquidation of Corporate Trust
- 84-20 Income/Sales/Use:04/13/1984 - Liquidation of Corporate Trust; Distributions of Real Estate
- 84-16 Income:01/30/1984 - Unit Investment Trust
- 84-15 Income:01/19/1984 - Foreign Earned Income
- 84-13 Income:01/24/1984 - Non-Resident Trustees
- 83-103 Income:12/19/1983 - Gift of Real Estate
- 83-102 Income:12/29/1983 - "Sale" of Subdivided Land to Conservation Land Trust
- 83-100 Corp/Income:12/29/1983 - Non-Resident Shareholders of an S Corporation
- 83-95 Income:12/30/1983 - Massachusetts Judges' Retirement Fund; State Employee Retirement System
- 83-82 Income:10/17/1983 - Cafeteria Plan
- 83-81 Income:10/19/1983 - Municipal Deferred Compensation Plan
- 83-80 Income:10/26/1983 - Contributions to Non-Game Wildlife Fund
- 83-77 Corp/Income:09/08/1983 - Liquidation of Corporate Trust into Corporate Parent
- 83-76 Income:09/28/1983 - Child Care Deduction for Non-Residents
- 83-75 Income:09/23/1983 - Religious Association Conducting Trade or Business for the Support of Members
- 83-72 Income:09/13/1983 - Unit Investment Trust
- 83-69 Income:08/22/1983 - Rollover from Tax-Sheltered Annuity to an IRA
- 83-66 Income:07/25/1983 - Unit Investment Trust
- 83-61 Corp/Income:07/25/1983 - Conversion from Mutual to Stock Cooperative Bank
- 83-60 Income:07/26/1983 - U.S. Government Contributory Pension
- 83-59 Income:07/20/1983 - Regulated Investment Company
- 83-58 Income:07/22/1983 - Foreign Earned Income
- 83-57 Income:07/21/1983 - Sale of a Principal Residence, Purchase of a New Residence
- 83-56 Income:07/13/1983 - Lump-Sum Distribution from a Pension or Profit Sharing Plan
- 83-53 Corp/Income:06/23/1983 - Conversion from Mutual to Stock Savings Bank
- 83-52 Income:06/15/1983 - Energy Credit Carryover
- 83-46 Income:06/21/1983 - Installment Sale: Election to Report Income in the Year of Sale
- 83-44 Income:06/01/1983 - Wraparound and Tax-Deferred Annuities
- 83-38 Income:05/12/1983 - U.S. Government Contributory Annuity
- 83-37 Income:05/12/1983 - Contributions to a Section 401(k) Plan
- 83-36 Income:05/12/1983 - IRA; Section 401(k) Plan
- 83-31 Admin/Income:04/28/1983 - Filing Status of Non-Resident Married Couples
- 83-30 Income:04/25/1983 - Pension Income Paid to Non-Residents
- 83-23 Income:04/12/1983 - Non-Resident Shareholder of an S Corporation
- 83-22 Income:04/13/1983 - Deductibility of Legal Expenses by an Employee
- 83-16 Income:03/16/1983 - Tax-Sheltered Annuity
- 83-8 Income:02/03/1983 - Deferred Compensation Plan
- 83-3 Income:01/13/1983 - Minister's Pension Paid as a Rental Allowance
- 82-124 Income:12/30/1982 - Distribution to Beneficiary of an IRA
- 82-118 Income:12/17/1982 - Make-Up Payment to County Retirement System
- 82-110 Income:11/22/1982 - Incentive Stock Options
- 82-105 Income:11/02/1982 - Sale of a Principal Residence
- 82-93 Income:10/12/1982 - Unit Investment Trust
- 82-92 Income:10/12/1982 - Unit Investment Trust
- 82-91 Income:09/29/1982 - Installment Sale of Non-Massachusetts Real Estate; Credit for Income Taxes Paid
- 82-81 Income:08/30/1982 - Interest Earned by a Non-Resident
- 82-80 Income:08/09/1982 - Deferred Compensation Plan; Salary Reduction Agreement
- 82-76 Income/Sales/Use:07/22/1982 - Heat Pump System: Eligibility for Credit and Exemption
- 82-75 Income:07/22/1982 - Legal Separation
- 82-69 Income:07/02/1982 - Purchase Money Mortgage, Non-Resident Seller
- 82-68 Income:06/30/1982 - Interest Credited to an IRA Account
- 82-66 Income:06/25/1982 - Trustee in Bankruptcy: Excess AGI Deductions
- 82-63 Admin/Income:06/10/1982 - Legal Separation: Filing Status, Rent Deduction
- 82-50 Income:05/17/1982 - Qualified Retirement Plan: Amounts Paid for Purchase of Life Insurance
- 82-49 Income:05/17/1982 - Non-Profit Unincorporated Association
- 82-44 Income:05/07/1982 - U.S. Government Contributory Pension
- 82-40 Income:05/04/1982 - Railroad Retirement Tax
- 82-39 Income:04/30/1982 - Regulated Investment Company
- 82-36 Income:04/09/1982 - Rollover from a Retirement Plan to an IRA
- 82-34 Income:04/07/1982 - Rent Deduction: Nursing Home
- 82-33 Income:04/07/1982 - Rent Deduction: Home for the Elderly
- 82-31 Income:04/07/1982 - Certificates of Deposit: Interest Earned and Interest Expense
- 82-29 Income:03/30/1982 - Qualified Profits-Sharing Plan; IRA
- 82-26 Income:03/24/1982 - Reporting Requirements as Trustee in Bankruptcy
- 82-25 Income:03/29/1982 - Interest on All Savers Certificates
- 82-23 Income:03/18/1982 - Dividends from Tax-Exempt Bonds Fund
- 82-11 Income:02/08/1982 - Employer Contributions to an IRA; Withholding
- 82-5 Corp/Income:01/04/1982 - Conversion from Mutual Savings and Loan Association to Stock Association
- 82-3 Income:01/04/1982 - Irrevocable Inter Vivos Trusts with Non-Resident Trustees
- 82-2 Corp/Income:01/04/1982 - Reorganization: Corporate Trusts Merging into Corporation
- 81-103 Income:12/03/1981 - Liquidation of Corporate Trust; Non-Resident Shareholders
- 81-102 Income:12/03/1981 - Liquidation of Corporate Trust; Non-Resident Shareholders
- 81-101 Income:11/25/1981 - Cooperative Banks Employee Pension Plan
- 81-100 Income:11/27/1981 - U.S. Government Contributory Disability Retirement Annuity
- 81-92 Income:10/27/1981 - Savings Bank Employees Pension Plan
- 81-91 Income:10/07/1981 - New York State Contributory Pension
- 81-89 Income:10/01/1981 - Contributions to Tax-Sheltered Annuities; Salary Reduction Agreements
- 81-88 Income:10/01/1981 - Charitable Remainder Unitrust
- 81-84 Income:09/18/1981 - Medical Expense Plans
- 81-83 Income:09/03/1981 - Investment Clubs
- 81-82 Income:09/01/1981 - Bank Repurchase Agreements
- 81-77 Income:08/19/1981 - Unincorporated Condominium Association
- 81-68 Income:07/29/1981 - Capital Construction Fund for Qualified Vessels
- 81-60 Income:07/15/1981 - Energy Credit: Net Expenditures
- 81-55 Corp/Income:07/02/1981 - Windfall Profit Tax
- 81-53 Income:06/15/1981 - Credit Union Employees Retirement Plans
- 81-51 Income:06/11/1981 - Municipal Non-Contributory Pension
- 81-46 Corp/Income:06/08/1981 - Regulated Investment Company
- 81-45 Income:06/08/1981 - Liquidation of Corporate Trust
- 81-42 Income:06/03/1981 - Resident Shareholder of an S Corporation: Credit for Income Taxes Due Another Jurisdiction
- 81-38 Income:05/04/1981 - Deferred Compensation Plan
- 81-35 Income:04/21/1981 - Interest on Contributions to Employee Payroll Plan
- 81-24 Income:03/18/1981 - Contributions To Tax-Sheltered Annuities; Salary Reduction Agreement; Withholding
- 81-21 Corp/Income:03/04/1981 - Reporting Requirements as Chapter 11 Receiver and Trustee in Bankruptcy
- 81-19 Income:02/26/1981 - Federal Fuel Tax Credit
- 81-18 Income:02/24/1981 - Liquidation of Corporate Trust
- 81-12 Income:01/30/1981 - Interest on Federal Tax Refund
- 81-8 Income:01/07/1981 - Dividends from U.S. Government Money Market Trust
- 81-7 Income:01/06/1981 - Employer Contributions to Tax Sheltered Annuity Plan; Withholding
- 81-6 Income:01/06/1981 - Interest on Investment Indebtedness
- 81-5 Income:01/05/1981 - Married Persons Filing Jointly: Exemptions, Deductions and Credits
- 81-3 Income:01/05/1981 - Elder Service Corps Stipends
- 81-2 Income:01/05/1981 - Liquidation of Corporate Trust
- 81-1 Admin/Income:01/05/1981 - State Non-Contributory Pension Paid to a Surviving Spouse; Withholding
- 80-85 Income:12/12/1980 - Massachusetts Basis of Estate Property
- 80-84 Income:12/10/1980 - Amendments under Chapter 409 of the Acts of 1979
- 80-83 Income:12/04/1980 - Disability and Retirement Benefits Paid to a Non-Resident
- 80-82 Income:12/01/1980 - Grantor Trust Taxable as Massachusetts Corporate Trust
- 80-81 Corp/Income:11/26/1980 - Section 368(a)(1)(C) Reorganization of Regulated Investment Companies
- 80-78 Income:11/17/1980 - Profit Sharing Plan: Lump-Sum Distribution upon Death of Employee
- 80-75 Income:10/30/1980 - Unit Investment Trust
- 80-69 Income:10/20/1980 - Regulated Investment Company
- 80-68 Income/Sales/Use:10/10/1980 - Airplane Brought into Massachusetts More Than Six Months After Purchase
- 80-64 Income:10/08/1980 - Unit Investment Trust
- 80-63 Income:10/01/1980 - Repeal of G.L. c. 62, s. 7
- 80-62 Income:10/01/1980 - Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis
- 80-60 Income/Sales/Use:08/28/1980 - Heat Exchangers: Eligibility for Credit and Exemption
- 80-56 Income:08/20/1980 - Payments by Partnership to Non-Resident Retiring Partner
- 80-55 Income:08/15/1980 - Charitable Remainder Annuity Trust with Non-Resident Beneficiary
- 80-54 Income:07/24/1980 - Losses on Section 1244 Stock
- 80-53 Income:07/21/1980 - Employer Contributions to a Simplified Employee Pension Plan
- 80-50 Income:07/11/1980 - Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income
- 80-42 Income:07/01/1980 - Massachusetts Industrial Finance Agency Bonds
- 80-40 Income:06/24/1980 - Rollover from a Qualified Pension Plan to an IRA
- 80-39 Income:06/11/1980 - Fellowship Payments to Japanese Citizen
- 80-38 Income:06/19/1980 - Municipal Deferred Compensation Plan
- 80-37 Income:06/12/1980 - Reporting Requirements for Part-Year Residents
- 80-35 Income:06/06/1980 - Interest on Mini-Market Certificates
- 80-34 Income:06/05/1980 - Regulated Investment Company
- 80-33 Income:06/02/1980 - Rollover Between Qualified Pension Plans
- 80-32 Income:06/03/1980 - Compensation Paid to Injured Personnel Pursuant to G.L. c. 41, s. 111F
- 80-30 Income:05/23/1980 - Employee and Independent Contractor, Distinguished; Withholding
- 80-28 Income:05/19/1980 - Municipal Deferred Compensation Plan
- 80-27 Income:05/20/1980 - Conversion of Corporate to Nominee Trust
- 80-26 Income:05/20/1980 - Liquidation of Corporate Trust
- 80-21 Admin/Income:05/09/1980 - Grantor Trust: Tax Liability and Filing Requirements
- 80-13 Income:03/25/1980 - Reporting Requirements of Bank Making Periodic IRA Distributions
- 80-11 Income:03/07/1980 - Credit for Income Taxes Paid
- 80-9 Income:03/05/1980 - Gross Income, Waiver of Salary Increase
- 80-8 Income:02/25/1980 - Installment Sale; Basis Adjustment
- 80-6 Income:02/19/1980 - U.S. Citizen Residing Abroad
- 80-2 Corp/Income:01/08/1980 - Reorganization of Corporate Trust as Corporation
- 79-48 Income:11/15/1979 - Tax-Sheltered Annuities under IRC s. 403(b)
- 79-45 Income:11/07/1979 - Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures
- 79-44 Income:11/05/1979 - Advance Payments of the Earned Income Credit
- 79-40 Corp/Income:10/19/1979 - Reorganization of Corporate Trust as Corporation
- 79-35 Income:10/02/1979 - Withholding from Bereavement Pay
- 79-34 Income:10/04/1979 - Lump-Sum Payments to Veterans From A state Pension Plan
- 79-32 Income:09/12/1979 - Unit Investment Trust
- 79-31 Income:09/12/1979 - Unit Investment Trust
- 79-28 Income:08/23/1979 - Unit Investment Trust
- 79-25 Income:08/17/1979 - Limited Partnership and Corporate Trust, Distinguished
- 79-23 Income:07/31/1979 - Limited Partnership; Non-Resident Individual Partner; Apportionment
- 79-18 Income:07/10/1979 - Wage and Benefit Plan; Deduction for FICA Taxes
- 79-17 Income:07/06/1979 - Non-Contributory State Pension Paid to a Non-Resident
- 79-14 Income:07/05/1979 - Limited Partnership and Corporate Trust, Distinguished
- 79-13 Corp/Income:06/06/1979 - Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident
- 79-11 Income:05/31/1979 - Employer Contributions to a Simplified Employee Pension Plan
- 79-10Income:05/30/1979 - Interest Paid by a Credit Union on Advance Payments of Real Estate Taxes
- 79-9Income:05/22/1979 - Unit Investment Trust
- 79-8Corp/Income:05/08/1979 - Reorganization of Regulated Investment Company as Corporate Trust
- 79-7 Income:03/29/1979 - Unit Investment Trust
- 79-4Income:03/20/1979 - Unit Investment Trust
- 79-3Income:02/28/1979 - Domicile
- 79-1Income:01/03/1979 - Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses
- 78-16 Income:12/27/1978 - Corporate Trust; Election to be a Regulated Investment Company
- 78-15 Corp/Income:10/10/1978 - Liquidation of Corporate Trust into Corporate Parent
- 78-14 Income:09/22/1978 - Regulated Investment Company
- 78-12 Income:08/28/1978 - State Deferred Compensation Plans
- 78-11 Admin/Income:08/21/1978 - Wages Paid During Calendar Year to Cash Basis Taxpayer
- 78-10 Income:08/16/1978 - Unit Investment Trust
- 78-9 Income:07/18/1978 - Unit Investment Trust
- 78-8 Income:06/08/1978 - Unit Investment Trust
- 78-6 Income:04/14/01978 - State, County and Municipal Deferred Compensation Plans
- 78-5 Income:03/02/1978 - Regulated Investment Company
- 78-3 Income:01/26/1978 - Unit Investment Trust
- 78-2 Income:01/19/1978 - Bank Repurchase Agreements
- 78-1 Income:01/12/1978 - Unit Investment Trust
- 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
- 77-16 Income:09/13/1977 - Unit Investment Trust
- 77-14 Corp/Income:07/28/1977 - Transfer of Installment Obligation to a Corporate Trust in a Reorganization
- 77-12 Income:06/23/1977 - Withholding from Pay of National Guardsmen
- 77-11 Income:06/10/1977 - Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan
- 77-10 Income:04/13/1977 - Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law
- 77-9 Income:03/07/1977 - Taxation of IRAs; Clarification of T.I.R. 1975-1
- 77-8 Income:03/02/1977 - Interest on a Growth Certificate
- 77-6 Income:02/22/1977 - Rollover Contributions from an IRA to an HR-10 (Keogh) Plan
- 77-4 Income:02/18/1977 - Distributions from a Regulated Investment Company: Effect on Basis of Shares
- 77-3 Income:02/16/1977 - Liquidation of Corporate Trust
- 77-2 Income:02/15/1977 - Rollover Contributions From an IRA to an HR-10 (Keogh) Plan
- 77-1 Income:01/03/1977 - Interest on an HR-10 (Keogh) Plan
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