Recent Additions to the Legal Library

Updated - May 2, 2013

Category Description Date Added Withholding Proposed 830 CMR 62B.2.2 - Pass-Through Entity Withholding 5/2/13 Notice Notice of Public Hearing, June 4, 2013 5/2/13 Trustee/Sales/Meals/Rooms/Withholding Working Draft Directive 13-XX: Collection of Trustee Tax Pending Appeal 4/23/13 Admin TIR 13-7: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by the Boston Marathon Explosions 4/18/13 Sales/Use Letter Ruling 13-2: On-line Marketing and Communications Solutions 4/12/13 Corp TIR 13-6: Calculation and Recapture of Certain Tax Incentives from Decertified Life Sciences Companies 4/9/13 Admin Working Draft Directive 13-XX: Guidance with Respect to Brownfields Tax Credit Applications 4/5/13 Income Working Draft 830 CMR 62.17A.2 - Massachusetts Taxation of S Corporations and Their Shareholders 3/28/13 Sales/Use Letter Ruling 13-4: Massachusetts Sales/Use Tax on Freight Insurance Charges 3/28/13 Sales/Use Letter Ruling 13-3: Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians Services 3/18/13 Admin TIR 13-5: Interest Rate on Overpayments and Underpayments 3/8/13 Income/Admin/ Withholding TIR 13-4: Withholding on Wagering Winnings 2/28/13 Corp/Income TIR 13-3: One-Time Limited Extension of Time to File Application for Manufacturing Classification for Certain S Corporations with One or More QSubs 2/7/13 Sales/Use Working Draft Directive 13-XX: Criteria for Determining Whether a Transaction is a Taxable Sale of Pre-written Software or a Non-taxable Service 2/7/13 Corp Letter Ruling 13-1: Permissibility of Charitable Contribution by a Security Corporation 2/6/13 Income TIR 13-2: Massachusetts Tax Year 2013 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits 1/31/13 Income TIR 13-1: Individual Mandate Penalties for Tax Year 2013 1/16/13