An LR is issued to an individual taxpayer with respect to a particular set of facts and represents the position of the Department on those facts only. It is true, Massachusetts Department of Revenue wants copies of your W-2s, 1099s, etc. Don't panic. Please let us know how we can improve this page. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Boston Library Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume . 2003, the Massachusetts estate tax is an amount computed using the credit for state death taxes allowed by section 2011 of the Internal Revenue Code in effect on December 31, 2000. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. Your resource for assorted tax programs and services. A .mass.gov website belongs to an official government organization in Massachusetts. In Massachusetts ( me ) a Status letter business with the Department of Revenue TPI. We also help cities and towns manage their finances, and administer the Underground Storage Tank Program. of State, Letter Ruling 01-11: Sale of Transportable Dry Storage Systems, Letter Ruling 01-10: Composite Return for Family Partnership with Trust Partners, Letter Ruling 01-9: Financial Institution Excise; Corporate Trusts and QSUBs, Letter Ruling 01-8: Sales Tax Consequences of Aircraft Lease/Financing, Letter Ruling 01-7: Requests for Separate Classification as a Partnership and Security Corporation, Letter Ruling 01-6: Sales Tax Treatment of Certain Clean Room Equipment, Letter Ruling 01-5: Sales of Video Productions, Letter Ruling 01-4: Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies, Letter Ruling 01-3: Application of Sales/Use Tax to Proficiency Testing Materials, Letter Ruling 01-2: Sales and Use Tax Treatment of Magnetic Resonance Imaging Equipment and Services, Letter Ruling 01-1: Reorganization with a QSUB and a General Partnership Parent, Letter Ruling 00-17: Two-Tier RICs; Deduction for U.S. An official website of the Commonwealth of Massachusetts. There are 2 main types of audits. Obligation Interest, Letter Ruling 00-16: Foreign Electric Company is a "Utility Corporation", Letter Ruling 00-15: The Meaning of "Reasonable Transportation Charges", Letter Ruling 00-14: Database Service - Sales and Use Tax Issues, Letter Ruling 00-13: Application of Sales Tax to Research and Report Services, Letter Ruling 00-12: Flow Through of Exempt Interest in a Two-Tiered RIC Structure, Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV, Letter Ruling 00-10: Sales Tax Treatment of Property Used Inconsistently with Resale or Exempt Use Certificate, Letter Ruling 00-9: Tax Consequences of Converting a Subsidiary Manufacturing Corporation into a Limited Liability Company, Letter Ruling 00-8: Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws, Letter Ruling 00-7: Sales Tax Treatment of Transactions that Relate to Communications Towers, Letter Ruling 00-6: Pest Elimination System. During the time period covered by this entry, I had no income from which MA taxes c. 63, s. 38(l), Letter Ruling 06-6: Manufacturing Corporation Classification, Letter Ruling 06-5: Supplement to LR 05-2: Water Desalination Plant, Letter Ruling 06-4: Sales Tax Exemption Chapter 64H, Section 6(tt), Letter Ruling 06-3: Application of the Sales and Use Tax to the Construction and Installation of Storage Sheds, Letter Ruling 06-2: MHRTC & IRC 501(c)(3) Organizations, Letter Ruling 05-8: Corporate Nexus/Offshore Company Trading Commodities through Independent Contractor, Letter Ruling 05-7: Sales and Use Tax Nexus, Letter Ruling 05-6: Internet Intermediary, Letter Ruling 05-5: Qualification as a Manufacturing Corporation, Letter Ruling 05-4: Sales/Use Tax Liability of Commercial Real Estate Manager, Letter Ruling 05-3: Declining Balance Co-ownership Program, Letter Ruling 05-2: Water Desalination Plant, Letter Ruling 05-1: Sales Tax on Wound Closure Device, Letter Ruling 04-2: Massachusetts Income Tax Treatment of Nuclear Decommissioning Funds, Letter Ruling 04-1: Sales Tax Consequences of Multi-Product Discount Program, Letter Ruling 03-11: Sales Tax Consequences of Document Processing Services, Letter Ruling 03-10: Sales Tax Consequences of Two Part Printing Process, Letter Ruling 03-9: Machinery Exempt from Local Taxation included in the Non-Income Measure of Corporate Excise, Letter Ruling 03-8: Sales Tax Consequences of Certain Merchandise Exchanges, Letter Ruling 03-7: Sales Tax on Lease Settlements, Letter Ruling 03-6: Personal Tax Treatment of Certain Advanced Refunding Bonds, Letter Ruling 03-5: Composite Returns, QSUB Trust Beneficiaries, Letter Ruling 03-4: Classification of Massachusetts Common Law Trust, Letter Ruling 03-3: Group of Related Partnerships/Composite Filing, Letter Ruling 03-2: Financial Services for Offshore Investment Funds, Letter Ruling 03-1: Granting Permission to File a Composite Return, Letter Ruling 02-12: Qualification as Foreign Research and Development Corporation, Letter Ruling 02-11: Rotisserie Chicken Sold by Restaurant, Letter Ruling 02-10: Sales Use Tax to Deferred Like-Kind Exchange, Letter Ruling 02-9: Taxation and Withholding of MA Lottery, Letter Ruling 02-8: Application of Use Tax to Club Membership Fee, Letter Ruling 02-7: LR 02-7: Reorganization with a QSUB and a Parent LLP, Letter Ruling 02-6: Application of Sales Tax to Kidney Dialysis, Letter Ruling 02-5: Rooms Occupied by Employees of Corporations Exempt from Taxes Under Federal Law, Letter Ruling 02-4: Virtual Queuing Device, Letter Ruling 02-3: Tax Consequences to Shareholders in F Reorganization with Partnership as Parent Entity, Letter Ruling 02-2: "GM Card" Rebate Program, Letter Ruling 02-1: Taxation of the Transfer of a Decedent's MA Property, Letter Ruling 01-15: Electricity Exemption for Two Taxpayers at a Single Billed Meter, Letter Ruling 01-14: Equipment Manufactured "To be Sold", Letter Ruling 01-13: Nonprofit Constructing of Affordable Housing, Letter Ruling 01-12: Engaged in Business; Filing of Massachusetts Business Trust with Sec. Your resource for tax counsel, forms, and guidance. Once all estate tax due is paid, the Department will issue the Massachusetts Estate Tax Closing Letter and a Certificate Releasing Massachusetts Estate Lien for each piece of real estate. Massachusetts Department of Revenue offered by Massachusetts Department of Revenue Contact DOR Connect with the Massachusetts Department of Revenue (DOR) with MassTaxConnect, by email, phone or in person. The Massachusetts Department of Revenue ( DOR) issued emergency regulation 830 CMR 62C.16.2 (7), which grants extensions on remitting the room occupancy tax and the sales/meals tax and is aimed at assisting small businesses. Thank you for your website feedback! The Commonwealth of Massachusetts Department of Revenue Audit Division 200 Arlington St. - Room 4300 Chelsea, MA 02150 NOTICE OF INTENT TO ASSESS This is an official notice from the Massachusetts Department of Revenue AMY A. PITTER, COMMISSIONER JOSEPH J. MCDERMOTT, DEPUTY COMMISSIONER FISRT M. LAST 971C STREET ADDRESS SOUTH PORTLAND ME 04106 . of Revenue @MassRevenue Oct 10 All DOR Offices are closed in observance of the Columbus Holiday. A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. Get details on letters about the 2021 advance Child Tax Credit payments: Letters 6416 and 6416-A Letter 6417 Letter 6419 Your notice or letter will explain the reason for the contact and give you instructions on how to handle the issue. Department of Revenue : Free Download, Borrow, and Streaming : Internet Archive Title from cover Skip to main content Internet Archive's 25th Anniversary Logo Internet Archive logo A line drawing of the Internet Archive headquarters building faade. c. 62, s. 7, Letter Ruling 80-62: Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis, Letter Ruling 80-61: Sales for Resale; Casual and Isolated Sales, Letter Ruling 80-60: Heat Exchangers: Eligibility for Credit and Exemption, Letter Ruling 80-58: Sales to 501(c)(3) Organizations; Recordkeeping Requirements, Letter Ruling 80-57: Travel Agency Discount Included in Rent, Letter Ruling 80-56: Payments by Partnership to Non-Resident Retiring Partner, Letter Ruling 80-55: Charitable Remainder Annuity Trust with Non-Resident Beneficiary, Letter Ruling 80-54: Losses on Section 1244 Stock, Letter Ruling 80-52: Situs of Sale; Machinery Used in Manufacturing Name, Letter Ruling 80-51: Cassette Tapes of the Bible, Letter Ruling 80-50: Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income, Letter Ruling 80-49: Sales Price: Payment of Local Property Taxes by Lessee, Letter Ruling 80-48: Casual and Isolated Sales by Charitable Organizations, Letter Ruling 80-47: Medicine and Medical Devices: Non-Prescription Prosthetic Supplies, Letter Ruling 80-46: Meals Provided by Hospital or Educational Institutions, Letter Ruling 80-45: Meal Items Sold By Convenience Stores, Letter Ruling 80-44: Materials Purchased by Construction Contractor, Letter Ruling 80-43: Frozen Pizzas Sold by Restaurant, Letter Ruling 80-42: Massachusetts Industrial Finance Agency Bonds, Letter Ruling 80-41: Nexus: Regulated Investment Company, Letter Ruling 80-40: Rollover from a Qualified Pension Plan to an IRA, Letter Ruling 80-39: Fellowship Payments to Japanese Citizen, Letter Ruling 80-38: Municipal Deferred Compensation Plan, Letter Ruling 80-37: Reporting Requirements for Part-Year Residents, Letter Ruling 80-36: Mooring Leases; Ingredient or Component Parts, Letter Ruling 80-35: Interest on Mini-Market Certificates, Letter Ruling 80-34: Regulated Investment Company, Letter Ruling 80-33: Rollover Between Qualified Pension Plans, Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. c. 64H, s. 6 (e) and (f), Letter Ruling 88-4: Blood Diagnostic Products, Letter Ruling 88-3: Sales Promotion Package, Letter Ruling 88-2: Limited Partnership, Composite Return, Letter Ruling 88-1: Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation, Letter Ruling 87-19: Corporate Trust Qualifying as Regulated Investment Company, Letter Ruling 87-18: Basis of Property Acquired From Decedent, Letter Ruling 87-17: Decedent's interest in marital trust on which inheritance taxes on future interests have been paid, Letter Ruling 87-16: Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority, Letter Ruling 87-15: Merger of State and Out-of-State bank; Taxable Year Reporting Requirements, Letter Ruling 87-14: Corporate Trust Qualifying as Regulated Investment Company - Capital Gains Dividends Paid To Shareholders, Letter Ruling 87-13: Individualized Patient Medication Schedules, Letter Ruling 87-12: Data Processing Services, Letter Ruling 87-11: Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company, Letter Ruling 87-10: Partnership, Credit to Partners for Taxes Paid Another Jurisdiction, Letter Ruling 87-9: Corporate Trust Alternative Apportionment, Letter Ruling 87-8: Treatment of Pension Plan; Contributions and Benefits, where Governmental Employer "Picked Up" Contributions under Code s. 414(h)(2), Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities, Letter Ruling 87-5: Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks, Letter Ruling 87-4: Reporting Requirements for IRA Custodians and Trustees, Letter Ruling 87-3: Sales of Real Estate held By Corporate Trust, Letter Ruling 87-1: Real Estate Mortgage Investment Conduit (REMIC), Letter Ruling 86-10: Nexus and Public Law 86-272: Solicitation of Sales Non-Resident Salesperson; Automobile Leased by Corporation, Letter Ruling 86-9: Sale-Leaseback of Equipment, Letter Ruling 86-7: Lodge With Dormitories and Private Rooms, Letter Ruling 86-6: Trust Income where Grantor is Owner, Letter Ruling 86-5: Rooms Rented to the Department of Public Welfare, Letter Ruling 86-4: Construction Equipment; Direct Payment Permit, Letter Ruling 86-3: Photograph Retouching, Letter Ruling 86-2: Allocation of Charges for Room, Meals and Recreational Facilities, Letter Ruling 86-1: Security Corporation: Annuities Used to Fund Deterred Compensation Obligations, Letter Ruling 85-70: Property Purchased for Use Outside MA, Letter Ruling 85-69: Repair and remodeling of Fur Garments, Letter Ruling 85-68: Wireless Alarm Systems, Letter Ruling 85-67: Propane Gas sold to Roofers and Welders, Letter Ruling 85-66: Medicine and Medical Devices over the Counter Drugs, Letter Ruling 85-65: Medical History Identification Cards, Letter Ruling 85-63: Reorganization from Corporation to Corporate Trust, Letter Ruling 85-62: IRA Capital Loss Deduction, Letter Ruling 85-61: Computer Access Charges, Letter Ruling 85-60: Drop Shipments, Sales to State and Federally Chartered Credit Unions, Letter Ruling 85-59: Medicine and Medical Devices Infusion Pumps, Letter Ruling 85-58: Newsletters, Advertising Space, Letter Ruling 85-57: Medicine and Medical Devices, Letter Ruling 85-55: Prefabricated Buildings; Sales to Federal Government Or Commonwealth; Sales for Resale, Letter Ruling 85-53: Vessels and Supplies Sold for Commercial Clam Digging Use, Letter Ruling 85-52: Severance Pay Related Employment Outside Massachusetts, Letter Ruling 85-51: Food Preparation Equipment Purchased by Restaurant, Letter Ruling 85-50: Dividends from Corporation Holding MA Muni Bonds, Letter Ruling 85-49: Employee Educational Assistance, Letter Ruling 85-48: Requirement to Make Estimated Tax Payments; Exceptions, Letter Ruling 85-47: Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans, Letter Ruling 85-46: Motor Vehicles Rented by Government Employees, Letter Ruling 85-45: Waste Treatment Chemicals, Letter Ruling 85-44: Dietary Supplements: Brewer's Yeast, Letter Ruling 85-43: Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor, Letter Ruling 85-41: Telecommunications Equipment, Letter Ruling 85-40: Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration, Letter Ruling 85-39: Property Purchased for Use in the Commonwealth; Portable Crushing Plant, Letter Ruling 85-38: Alimony and Child Support, Distinguished, Letter Ruling 85-37: Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales, Letter Ruling 85-36: Life Insurance Company Excise: Capital Resource Company Act, Letter Ruling 85-34: Sales to 501(c)(3) Organizations, Letter Ruling 85-33: Medicine and Medical Devices: Patient Lifts, Letter Ruling 85-31: Reports Consisting of Personal or Individual Information, Letter Ruling 85-30: Installment Sale: Income Reported in the Year of Sale, Losses on Default, Letter Ruling 85-29: Rental Deduction for Married Couples, Letter Ruling 85-28: U.S. Foreign Service Contributory Annuity, Letter Ruling 85-27: Lease and Installment Sale, Distinguished, Letter Ruling 85-26: Holding Period for Long-Term Capital Gain, Letter Ruling 85-24: Tanning Booths; Franchise Agreements, Letter Ruling 85-23: Security Corporation: Venture Capital Business; Apportionment, Letter Ruling 85-22: Trustee in Bankruptcy: Escrow Accounts, Letter Ruling 85-21: Medicine and Medical Devices: Nocturnal Enuresis Unit, Letter Ruling 85-20: Meals Sold to Government Agencies and 501(c)(3) Organizations, Letter Ruling 85-17: Food Products, Defined: Dietary Aids, Letter Ruling 85-15: Non-Resident Performing Artists and Theater Companies, Letter Ruling 85-14: Tax Sheltered Annuity; Salary Reduction Agreement, Letter Ruling 85-13: Sales Tax Treatment of Commercial Artwork, Letter Ruling 85-12: New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished, Letter Ruling 85-11: Telecommunications Equipment, Letter Ruling 85-10: Parties to Leasing Arrangements; Fuel Tax Reporting Requirements, Letter Ruling 85-9: Late Charges; Video Rentals; Membership Fees, Letter Ruling 85-7: Paper Purchased by Law Firm, Letter Ruling 85-6: Recycled Waste Products, Letter Ruling 85-5: Filing Requirements of Limited Partnership, Letter Ruling 85-4: Transfer of Appreciated Securities to Pooled Income Fund, Letter Ruling 85-3: Reorganization of Corporation to Corporate Trust, Letter Ruling 85-2: Meals Purchased by 501(c)(3) Organization, Letter Ruling 84-109: Reporting Requirements for IRA Trustee and Custodians, Letter Ruling 84-107: Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions, Letter Ruling 84-106: Credit for Taxes Due Other States; City Income Taxes, Distinguished, Letter Ruling 84-105: Individual and Corporate Non-Resident Limited Partners, Letter Ruling 84-104: Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272, Letter Ruling 84-103: Alcoholic Beverages Sold by Veterans' Organization, Letter Ruling 84-102: Sales of Corporate Assets, Letter Ruling 84-101: Homeowners Association, Letter Ruling 84-100: ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax, Letter Ruling 84-99: Non-Massachusetts Testamentary Trust with Resident Beneficiary, Letter Ruling 84-98: Commercial Annuities, Withholding, Letter Ruling 84-97: Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident, Letter Ruling 84-96: License Reporting Requirements under G.L. c. 65C, 2A. c. 63, s. 38(f), Letter Ruling 00-3: Computer Sales Inventory Items used for Demonstration, Letter Ruling 00-2: Trade-in of Motor Vehicle, Letter Ruling 00-1: Withholding on Nonperiodic Payments made under a Nonqualified Plan, contact the Massachusetts Department of Revenue. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. 1) A completed copy of your 2007 Federal Income Tax Return including all schedules, attachments and all forms to substantiate any witholding amounts shown on your return. Forms are available in other formats. Monthly Reports of Collections and Refunds. Many audits, known as desk audits, are straightforward and can be completed quickly via letters between the Department and the taxpayer. Future changes to the federal estate tax law will not affect the Massachusetts estate tax law, as the reference for Massachusetts estate tax pur- 64H, s. 6(m), Letter Ruling 91-4: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union, Letter Ruling 91-3: Security Corporation Holding Beneficial Interests of a Business Trust, Letter Ruling 91-2: Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus, Letter Ruling 91-1: Filing Requirements of an Insurance Company that Redomesticates to Massachusetts During the Taxable Year, Letter Ruling 90-5: Manufacturing Classification of Cogeneration Plant, Letter Ruling 90-4: Sales Taxation of Wigs, Letter Ruling 90-3: Sales Tax Exemption - Magazine, Letter Ruling 90-2: Sales Tax on Television Commercial Encoding and Monitoring Activities, Letter Ruling 90-1: Deeds Excise Applied to Limited Equity Residential Cooperatives, Letter Ruling 89-11: Deliveries To Out-of-State Purchasers, Letter Ruling 89-10: Limited Partnership Interest, Letter Ruling 89-9: Authority Certificates of Participation, 1988 Series, Letter Ruling 89-8: Mutual Holding Companies, Letter Ruling 89-7: Chemicals Used In Photoprocessing, Letter Ruling 89-6: IRC s. 501 Corporation May Not Be Manufacturing or R&D Corporation, Letter Ruling 89-5: Liquidation of RIC Organized as a Corporate Trust, Letter Ruling 89-4: Bank Excise Requires Same Method of Accounting for Massachusetts as Federal, Letter Ruling 89-3: Sale of Videotaped Animation and Purchase of Production Equipment, Letter Ruling 89-2: Security Corporations and Installment Obligations, Letter Ruling 89-1: Military Retirement Benefits, Letter Ruling 88-14: Computer Software Sales, Letter Ruling 88-13: Bank Holding Company Qualifying for Security Corporation Status, Letter Ruling 88-12: Adoption Expenses Qualifying for Exemption Under G.L. c. 41, s. 111F, Letter Ruling 80-31: Lease and Conditional Sale, Distinguished, Letter Ruling 80-30: Employee and Independent Contractor, Distinguished; Withholding, Letter Ruling 80-29: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments, Letter Ruling 80-28: Municipal Deferred Compensation Plan, Letter Ruling 80-27: Conversion of Corporate to Nominee Trust, Letter Ruling 80-26: Liquidation of Corporate Trust, Letter Ruling 80-25: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts, Letter Ruling 80-24: Phototypesetting Machine, Letter Ruling 80-23: Meals Served by Hospital Cafeteria, Letter Ruling 80-22: Motor Vehicles Use in Interstate Commerce, Letter Ruling 80-21: Grantor Trust: Tax Liability and Filing Requirements, Letter Ruling 80-20: Fuel Tax; Microfilm Recordkeeping, Letter Ruling 80-19: Discounts for Early Payment, Letter Ruling 80-18: Television Adapters for Captioned Programs, Letter Ruling 80-17: Optional Maintenance and Consulting Contracts Name, Letter Ruling 80-16: Computer Hardware and Software: Sales, Leases and Related Services, Letter Ruling 80-15: Required Signatures on Returns, Letter Ruling 80-14: Out-of-State Deliveries, Letter Ruling 80-13: Reporting Requirements of Bank Making Periodic IRA Distributions, Letter Ruling 80-12: Wood-Fueled Heating Systems, Letter Ruling 80-11: Credit for Income Taxes Paid, Letter Ruling 80-9: Gross Income, Waiver of Salary Increase, Letter Ruling 80-8: Installment Sale; Basis Adjustment, Letter Ruling 80-6: U.S. Citizen Residing Abroad, Letter Ruling 80-5: Transfer of Assets by Debtor in Possession; Tax Lien, Letter Ruling 80-4: Reporting Requirements of Corporation in Bankruptcy, Letter Ruling 80-3: Common Carriers Providing Intracity Local Service, Letter Ruling 80-2: Reorganization of Corporate Trust as Corporation, Letter Ruling 80-1: Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate, Letter Ruling 79-52: Leases and Assignment of Leases, Letter Ruling 79-51: Sales to Federal Government or Commonwealth, Letter Ruling 79-50: Shipping Containers Leased to Interstate or Foreign Carriers, Letter Ruling 79-49: Cookies and Beverages Sold on a Take-Out Basis, Letter Ruling 79-48: Tax-Sheltered Annuities under IRC s. 403(b), Letter Ruling 79-47: Gratuity Charges for Meals, Letter Ruling 79-46: Massachusetts Contractor with Out-of-State Customers, Letter Ruling 79-45: Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures, Letter Ruling 79-44: Advance Payments of the Earned Income Credit, Letter Ruling 79-41: Industrial Plant and Retail Doughnut Outlet, Distinguished, Letter Ruling 79-40: Reorganization of Corporate Trust as Corporation, Letter Ruling 79-39: Materials Purchased and Consumed by Contractor, Letter Ruling 79-38: Sales for Resale and Casual and Isolated Sales, Distinguished, Letter Ruling 79-37: Cookies Sold by Bakery Stores, Letter Ruling 79-36: Building Materials and Supplies Used in Public Works Projects, Letter Ruling 79-35: Withholding from Bereavement, Letter Ruling 79-34: Lump-Sum Payments to Veterans From a State Pension Plan, Letter Ruling 79-32: Unit Investment Trust, Letter Ruling 79-31: Unit Investment Trust, Letter Ruling 79-30: Rentals of Reusable Containers, Letter Ruling 79-29: Engaged in Business in the Commonwealth, Defined; Installation Charges, Letter Ruling 79-28: Unit Investment Trust, Letter Ruling 79-27: Homemade Beer and Wine, Letter Ruling 79-26: Room Rental Charges Includable in Sales Price of Meals, Letter Ruling 79-25: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-23: Limited Partnership; Non-Resident Individual Parter; Apportionment, Letter Ruling 79-22: Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries, Letter Ruling 79-21: Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined, Letter Ruling 79-19: Motor Vehicle Buyer Protection Plan, Letter Ruling 79-18: Wage and Benefit Plan; Deduction for FICA Taxes, Letter Ruling 79-17: Non-Contributory State Pension Paid to a Non-Resident, Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products, Letter Ruling 79-14: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-13: Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident, Letter Ruling 79-12: Rubbish Containers and Compaction Units, Letter Ruling 79-11: Employer Contributions to a Simplified Employee Pension Plan, Letter Ruling 79-10: Unit Investment Trust, Letter Ruling 79-9: Unit Investment Trust, Letter Ruling 79-8: Reorganization of Regulated Investment Company as Corporate Trust, Letter Ruling 79-7: Unit Investment Trust, Letter Ruling 79-6: Machinery Used to Furnish Electricity, Letter Ruling 79-5: Vessels of Fifty Ton Burden or Over, Letter Ruling 79-4: Unit Investment Trust, Letter Ruling 79-2: Service Charges on Meals, Letter Ruling 79-1: Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses, Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company, Letter Ruling 78-15: Liquidation of Corporate Trust into Corporate Parent, Letter Ruling 78-14: Regulated Investment Company, Letter Ruling 78-12: State Deferred Compensation Plans, Letter Ruling 78-11: Wages Paid During Calendar Year to Cash Basis Taxpayer, Letter Ruling 78-10: Unit Investment Trust, Letter Ruling 78-9: Unit Investment Trust, Letter Ruling 78-8: Unit Investment Trust, Letter Ruling 78-7: Religious Organizations; Filing Requirements, Letter Ruling 78-6: State, County and Municipal Deferred Compensation Plans, Letter Ruling 78-5: Regulated Investment Company, Letter Ruling 78-4: Security Corporations: Capital Loss Deduction; DISCS, Allocation of Sales, Letter Ruling 78-3: Unit Investment Trust, Letter Ruling 78-2: Bank Repurchase Agreements, Letter Ruling 78-1: Unit Investment Trust, Letter Ruling 77-19: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-18: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-16: Unit Investment Trust, Letter Ruling 77-15: Net Operating Loss Carryover in a Statutory Merger, Letter Ruling 77-14: Transfer of Installment Obligation to a Corporate Trust in a Reorganization, Letter Ruling 77-13: Automobile Purchased in Massachusetts by a Non-Resident, Letter Ruling 77-12: Withholding from Pay of National Guardsmen, Letter Ruling 77-11: Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan, Letter Ruling 77-10: Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law, Letter Ruling 77-9: Taxation of IRAs; Clarification of T.I.R. 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