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  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1977 Rulings

1977 Rulings

  • Letter Ruling 77-19: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners

    Corp/Income
  • Letter Ruling 77-18: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners

    Corp/Income
  • Letter Ruling 77-17: Discount Coupons

    Sales and Use Tax
  • Letter Ruling 77-16: Unit Investment Trust

    Personal Income Tax
  • Letter Ruling 77-15: Net Operating Loss Carryover in a Statutory Merger

    Corporate Excise
  • Letter Ruling 77-14: Transfer of Installment Obligation to a Corporate Trust in a Reorganization

    Corp/Income
  • Letter Ruling 77-13: Automobile Purchased in Massachusetts by a Non-Resident

    Sales and Use Tax
  • Letter Ruling 77-12: Withholding from Pay of National Guardsmen

    Personal Income Tax
  • Letter Ruling 77-11: Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan

    Personal Income Tax
  • Letter Ruling 77-10: Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law

    Personal Income Tax (revoked by DD 12-1)
  • Letter Ruling 77-9: Taxation of IRAs; Clarification of T.I.R. 1975-1

    Personal Income Tax
  • Letter Ruling 77-8: Interest on a Growth Certificate

    Personal Income Tax
  • Letter Ruling 77-7: Abatement of Sales Tax Paid on Stolen Automobile

    Admin/Sales/Use
  • Letter Ruling 77-6: Rollover Contributions from an IRA to an HR-10 (Keogh) Plan

    Personal Income Tax
  • Letter Ruling 77-5: Meals Served by a Fraternity

    Sales and Use Tax
  • Letter Ruling 77-4: Distributions from a Regulated Investment Company: Effect on Basis of Shares

    Personal Income Tax
  • Letter Ruling 77-3: Liquidation of Corporate Trust

    Personal Income Tax
  • Letter Ruling 77-2: Rollover Contributions From an IRA to an HR-10 (Keogh) Plan

    Personal Income Tax
  • Letter Ruling 77-1: Interest on an HR-10 (Keogh) Plan

    Personal Income Tax

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