Go to Mass.gov home.
  • State Offices & Courts
  • State A-Z Topics
  • State Forms

No Active Alerts

  • Skip to main content
  • Resize textA A
  •  
    Translation Disabled
The Official Website of the Department of Revenue (DOR)
Department of Revenue
  • About DOR

Main Menu

  • Individuals
  • The current page belongs to the main category of Businesses
  • Tax Professionals
  • Taxes & Rates
  • Child Support
  • Local Officials
  • Tax Forms
  • E-Services

Breadcrumbs

  1. Home
  2. Businesses
  3. Help & Resources
  4. Legal Library
  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1978 Rulings

1978 Rulings

  • Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 78-15: Liquidation of Corporate Trust into Corporate Parent

    Corp/Income

  • Letter Ruling 78-14: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 78-13: Consul's Residence

    Misc/Property

  • Letter Ruling 78-12: State Deferred Compensation Plans

    Personal Income Tax

  • Letter Ruling 78-11: Wages Paid During Calendar Year to Cash Basis Taxpayer

    Admin/Income

  • Letter Ruling 78-10: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 78-9: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 78-8: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 78-7: Religious Organizations; Filing Requirements

    Misc/Property

  • Letter Ruling 78-6: State, County and Municipal Deferred Compensation Plans

    Personal Income Tax

  • Letter Ruling 78-5: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 78-4: Security Corporations: Capital Loss Deduction; DISCS, Allocation of Sales

    Corporate Excise

  • Letter Ruling 78-3: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 78-2: Bank Repurchase Agreements

    Personal Income Tax

  • Letter Ruling 78-1: Unit Investment Trust

    Personal Income Tax

© 2013 Commonwealth of Massachusetts.
Mass.Gov® is a registered service mark of the Commonwealth of Massachusetts.

  • Site Policies
  • Contact Us