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  6. TIRs - By Year(s)
  7. (1980-1989) Releases

(1980-1989) Releases

  • TIR 89-11: Application for Waiver of Interest and Penalties for MA Residents Assessed for Use Taxes as a Result of Tri-State Compact with RI and Connecticut

    Tax Administration

  • TIR 89-10: Massachusetts Income Tax Treatment of Contributory Public Employee Retirement Plans of Other States

    Personal Income Tax

  • TIR 89-9: Computer-Generated Department of Revenue Forms 1 and ABC

    Tax Administration

  • TIR 89-8: Income Tax Treatment of Interest and Gains on Federal Obligations; IRA Distributions Consisting of Interest Derived from Federal Obligations

    Personal Income Tax

  • TIR 89-7: Massachusetts Room Occupancy Excise Treatment of Recreational Establishment After Eastover v. Commissioner, ATB Decision

    Sales and Use Tax

  • TIR 89-6: Massachusetts Tax Treatment of Retirement Pay Unchanged After U.S. Supreme Court Decision

    Personal Income Tax

  • TIR 89-5: Error in Instructions to Form 33X, Amended Individual Income Tax Return

    Tax Administration

  • TIR 89-4: Reporting Income Earned on Massachusetts Term and Time Deposits Pending Appeal of Lonstein v. Commissioner of Revenue

    Tax Administration

  • TIR 89-3: Procedure for Adoption of Calendar Taxable Year By Common Trust Funds

    Personal Income Tax

  • TIR 89-2: Massachusetts Income Tax Treatment of Passive Activity Losses Under Sec. 469 of the Internal Revenue Code

    Personal Income Tax

  • TIR 89-1: Waiver of Requirement of Filing Massachusetts Schedule 3K-1 And Substituting Federal K-1 and Cover Statement with Form 3

    Tax Administration

  • TIR 88-13: Sales Nexus; Amendment of G.L. c. 64H, § 1(5)

    Sales and Use Tax

  • TIR 88-12: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax Introduction

    Personal Income Tax

  • TIR 88-11: Massachusetts S Corporations' Depreciation Deductions Under the Tax Reform Act of 1986 and Basis Adjustments

    Corporate Excise

  • TIR 88-10: Combined Filing Under G.L. c. 63, § 32

    Corporate Excise

  • TIR 88-9: Sales Tax Treatment of Purchases with U.S. Government Bankcards

    Sales and Use Tax

  • TIR 88-8: Massachusetts Requirements on Taxpayers Making Section 444 Elections

    Corp/Income

  • TIR 88-7: New Massachusetts Basis Rules

    Personal Income Tax

  • TIR 88-6: Excess Revenue Credit for Fiscal-Year Taxpayers

    Personal Income Tax

  • TIR 88-5: Income From Short Taxable Year; Four-Year Spread Not Available to Trust Beneficiaries

    Personal Income Tax

  • TIR 88-4: Procedure for Trusts on Short Taxable Year to Claim Exemptions on Behalf of Beneficiaries

    Personal Income Tax

  • TIR 88-3: Massachusetts Due Dates for Partnerships, S Corporations, and Personal Service Corporations Considering an I.R.C. § 444 Election

    Corp/Income

  • TIR 88-2: Item Number Error in 1987 From 1-NR Instructions

    Personal Income Tax

  • TIR 88-1: Form 2S -- Procedures For Filing and Information Required

    Admin/Income

  • TIR 87-15: Accounting Method Changes by Banks and Utilities Required Under the Tax Reform Act of 1986

    Corp/Income

  • TIR 87-14: Accounting Method Changes by C Corporations, S Corporations, Partnerships, and Corporate Trusts Required Under the Tax Reform Act of 1986

    Corp/Income

  • TIR 87-13: Short Taxable Years for Partnerships, S Corporations, and Personal Service Corporations

    Corp/Income

  • TIR 87-12: Reproduction of DOR forms

    Tax Administration

  • TIR 87-11: Sales Tax "Breakage"

    Sales and Use Tax

  • TIR 87-10: Capital Loss Carryovers: Transition Rules

    Personal Income Tax

  • TIR 87-9: Jet Fuel Tax

    Miscellaneous

  • TIR 87-8: Massachusetts Tax Treatment of Trust with Short Taxable Years

    Personal Income Tax

  • TIR 87-7: Jet Fuel Tax

    Miscellaneous

  • TIR 87-6: The Continuous Levy and The Six Month Levy, New Levy Forms, and Penalties for Failure to Comply with the Levy Laws

    Tax Administration

  • TIR 87-5: Diplomatic Exemption for Motor Fuels Excises

    Miscellaneous

  • TIR 87-4: Fringe Benefits Included in State Wages for 1986

    Personal Income Tax

  • TIR 87-3: Jet Fuel Tax

    Miscellaneous

  • TIR 87-2: Computation of the Massachusetts Investment Tax Credit after the Tax Reform Act of 1986

    Personal Income Tax

  • TIR 87-1: Changes in the Sales Tax

    Sales and Use Tax

  • TIR 86-8: Jet Fuel Tax

    Sales and Use Tax

  • TIR 86-7: Expedited Abatement Procedures for Claiming Refunds of Overpaid Taxes Resulting from Treatment of a Portion of AT&T Distributions as Taxable Dividend

    Admin/Income

  • TIR 86-6: Jet Fuel Tax

    Sales and Use Tax

  • TIR 86-5: Rental Deduction (Married Couples) Filing Jointly and Separately

    Personal Income Tax

  • TIR 86-4: M.G.L. c. 65C Massachusetts Estate Tax

    Estate Tax/Misc

  • TIR 86-3: Lane TIR

    Corporate Excise

  • TIR 86-2: Jet Fuel Tax

    Sales and Use Tax

  • TIR 86-1: Jet Fuel Tax

    Sales and Use Tax

  • TIR 85-9: Jet Fuel Tax

    Sales and Use Tax

  • TIR 85-8: Jet Fuel Tax

    Sales and Use Tax

  • TIR 85-7: Sales Tax Exemption for Sales of Certain Medical Equipment

    Sales and Use Tax

  • TIR 85-6: Interest from the Obligations of the United States and any State Included in the Income Measure of the Massachusetts

    Corporate Excise

  • TIR 85-5: Jet Fuel Tax

    Sales and Use Tax

  • TIR 85-4: Impact of Plymouth Home National Bank Decision on the Taxation of Distributions Received from a Corporate Trust

    Personal Income Tax

  • TIR 85-3: Child, Disabled/Dependent Spouse Care Deduction 1984, Income Tax Form 1 Instruction

    Personal Income Tax

  • TIR 85-2: Impact Of Polaroid Decision On Unitary Reporting In Massachusetts

    Corporate Excise

  • TIR 85-1: Five-Year Limit for Certificate of Exemption from Sales and Use Tax

    Sales and Use Tax

  • TIR 84-4: The Massachusetts Tax Treatment of Federal S Corporations

    Corporate Excise

  • TIR 84-3: Saturday, Sunday and Holiday Due Dates

    Tax Administration

  • TIR 84-2: Automatic Extension of Period For Filing Income Tax Returns

    Tax Administration

  • TIR 84-1: 1983 Income Tax Form - Form 1, Schedule D Correction

    Sales and Use Tax

  • TIR 83-3: Expiration of Amnesty Program

    Tax Administration

  • TIR 83-2: Amnesty Program

    Tax Administration

  • TIR 83-1: Sales Taxation of Dental Equipment and Supplies

    Sales and Use Tax

  • TIR 82-5: Sales Taxation of Refuse Container Rentals

    Sales and Use Tax

  • TIR 82-4: Income Taxation of Interest from Money Market Deposit Accounts

    Personal Income Tax

  • TIR 82-3: Rate of Interest

    Tax Administration

  • TIR 82-2: "Safe Harbor" Leases

    Corp/Sales/Use

  • TIR 82-1: Income Tax-Use of Federal Schedule C and Reconciliation Statement Requirement

    Personal Income Tax

  • TIR 81-2: Use Tax Exemption for Sales Upon Which Tax Was Paid Under Laws of Another State

    Sales and Use Tax

  • TIR 81-1: Income Taxation of Interest from "Tax -Exempt Savings Certificates"

    Personal Income Tax

  • TIR 80-4: Income Taxation of Contributory Pensions from Other States

    Personal Income Tax

  • TIR 80-3: Income Tax Withholding Methods

    Personal Income Tax

  • TIR 80-2: Income Tax Treatment of Interest and Gains on Certain Bonds

    Personal Income Tax

  • TIR 80-1: Income Tax Withholding by Trustees of Certain Charitable Trusts

    Admin/Income

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