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State of California Franchise Tax Board

Withdrawn Legal Rulings

This list only contains Legal Rulings that were subsequently withdrawn. You need Adobe Reader to view or print them.

Under the Status column , LR stands for “Legal Ruling” and refers to the active legal ruling.

Number Title Status / Superseding ruling or notice
001 Foreign Corporations: Doing Business Withdrawn by LR 98-2
002 Alimony: Principal Sum Paid in Installments Withdrawn by LR 98-2
003 Illegal Expenses: Cost of Goods Sold Withdrawn by LR 98-2
004 Holding Period: Sale of Goodwill Withdrawn by LR 98-2
005 Penalties: With Respect to Decedents Withdrawn by LR 98-2
006 Fraud Penalty Withdrawn by LR 98-2
007 Financial Corporations: Computation of liability upon change from general business corp. Withdrawn by LR 98-6
008 Interest: Taxability of Interest From City of Honolulu Bonds Withdrawn by LR 98-2
009 Deductions: Overcharges Paid to O.P.A Withdrawn by LR 98-2
010 Deductions: Washington State Business and Occupation Tax Withdrawn by LR 98-6
014 Community Income: During Administration of Wife's Estate Withdrawn by LR 98-6
015 Deductions: Indiana Gross Income Tax Withdrawn by LR 98-2
016 Group Insurance: Premiums Paid by Employer Withdrawn by LR 98-2
017 Alimony: Lump Sum Settlement of Periodic Payments Withdrawn by LR 98-2
018 Foreign Corporations: Maintaining a Stock of Goods in California Withdrawn by LR 98-2
019 Worthless Stock: Determination of Worthlessness Withdrawn by LR 98-2
020 Franchise Tax: Proration Upon Qualifying as an Insurance Company Modified by LR 427 and
Withdrawn by LR 98-6
021 Capital Assets: Fictitious Radio Characters Withdrawn by LR 98-2
022 Liquidation Payments: Character of Royalty Payments to Stockholders Withdrawn by LR 98-2
023 Nonresident Estates: Tax Credits Withdrawn by LR 98-6
024 Dependent: Adoption Withdrawn by LR 98-2
025 Death Benefits: State Retirement System; Death in Line of Duty Withdrawn by LR 98-6
026 Gross Income: Renegotiation Rebate Withdrawn by LR 98-6
027 Claims for Refund: Sufficiency Withdrawn by LR 98-2
028 Dissolution: Proration of Franchise Tax Withdrawn by LR 98-2
029 Corporations: Change From Commercial to Exempt Status Withdrawn by LR 98-6
030 Adjusted Gross Income: Gambling Losses Withdrawn by LR 98-2
031 Gross Income: Six-Year Statute of Limitations Withdrawn by LR 98-2
032 Doing Business: Transferring Liquidating Activities to California Withdrawn by LR 98-2
033 Trusts: Single or Multiple Withdrawn by LR 98-6
034 Exchange Teachers: Deductibility of Expenses Withdrawn by LR 98-2
035 Nonresident: Taxability of Income; Business Situs of Property Withdrawn by LR 98-2
036 Estates: Income and Basis; Probate Code Section 201.5 Withdrawn by LR 98-2
037 Proposed Assessments: Revision After Limitation Period Withdrawn by LR 98-2
039 Alimony: Deduction Withdrawn by LR
041 Public Health Service: Tax Status of Commissioned Members Withdrawn by LR 98-6
042 Gross Income: Tips Withdrawn by LR 98-2
043 Compensation: Services Rendered for a Period of 36 Months or More Withdrawn by LR
044 Commercial Domicile: Change Withdrawn by LR 98-2
045 Corporate Liquidation: Timely Election to Recognize Gains Withdrawn by LR 98-2
046 Notice to Withhold Taxes Due Withdrawn by LR 98-2
047 Administration Expenses: Deductibility by Widow; Executrix Fees Withdrawn by LR 98-2
048 Residence: Determination of Status Withdrawn by LR
049 Residence Withdrawn by LR 98-6
050 Sale or Exchange: Release of an Option Withdrawn by LR 98-2
051 Bad Debt Reserves: Building and Loan Associations Withdrawn by LR 98-6
052 Litigation Settlement: Nature of Income Withdrawn by LR 98-2
053 Community Property Agreement: Nonresident Spouses Withdrawn by LR 98-6
054 Residence: Effect of Military Personnel Registering to Vote Withdrawn by LR 98-6
055 Agents in State, but not "Doing Business" Withdrawn by LR 98-2
056 Estates and Trusts: Charitable Deduction Withdrawn by LR 98-2
057 Refund Claims: Sufficiency Withdrawn by LR 98-2
058 Residents: Change of Status; Pensions Withdrawn by LR 98-2
060 Returns: Filing Requirements; Gross Income Withdrawn by LR 98-2
061 Corporate Reorganizations: Step Transaction Withdrawn by LR 98-6
062 Alimony: What Constitutes a Divorce in Foreign Proceedings Withdrawn by LR 98-2
063 Associations Taxable as Corporations: Oil and Gas Joint Operating Agreements Withdrawn by LR 98-6
064 Proposed Assessments: Revision After Limitation Period Withdrawn by LR 98-2
065 Community Property: Property Held in Joint Tenancy Withdrawn by LR 98-6
066 Decedents: Final Return; Unamortized Cost of Improvements Withdrawn by LR 98-2
067 Bond Premiums: Election to Amortize Withdrawn by LR 98-2
068 State Employees' Retirement System: Lump-Sum Payments Withdrawn by LR 98-2
069 Military Pay: Exclusion Withdrawn by LR 98-2
070 Related Taxpayers: Credit of Overpayments Against Deficiencies Withdrawn by LR 98-2
071 Property Settlement Agreements: Incident to a Decree of Divorce Withdrawn by LR 98-2
072 Interest on Deficiencies: Tax Paid in Installments Withdrawn by LR 98-2
073 Corporation Income Tax: Corporations Subject Withdrawn by LR 98-2
074 Minimum Tax: Inactive Qualified Foreign Corporations Withdrawn by LR 98-2
077 Accounting Methods: Changeover from Cash to Accrual Basis Withdrawn by LR 98-2
078 Date of Dissolution: Credit Unions Withdrawn by LR 98-6
079 Effective Date of Amendments: Application of Section 19053.9 Withdrawn by LR 98-2
081 Alimony: Lump-Sum vs. Periodic Payments Withdrawn by LR 98-2
082 Statute of Limitations: Fiduciaries Withdrawn by LR 98-2
083 Residence: Military Personnel Withdrawn by LR 98-6
085 Deductions: Allocable to Exempt Income Withdrawn by LR 323 (AND LR 98-2)
086 Alimony: Insurance Premiums Withdrawn by LR 98-2
087 Allocation: Tramp Steamships Withdrawn by LR 98-2
088 Exclusions from Gross Income Withdrawn by LR 98-2
089 Allocation: Principal Office Withdrawn by LR 98-2
091 Allocation: Sales Agent Withdrawn by LR 98-2
092 Receivers, Trustees, and Assignees for Benefit of Creditors: Liability Under Bank and Corporation Tax Law Withdrawn by LR 98-6
093 Residence: Military Personnel Withdrawn by LR 98-6
094 Returns: Sufficiency Withdrawn by LR 98-2
095 Nonresident: Source of Income Payments Withdrawn by LR 98-2
096 Capital Gains: Reduction of Gain Previously Reported Withdrawn by LR 98-2
097 Gross Income: Pension Fund Deductions; Disability Payments Withdrawn by LR 98-2
098 Federal Adjustments: Statute of Limitations; "Final Determination" Withdrawn by LR 98-2
099 Sale of Assets on a Deferred Basis: Contract of Sale Withdrawn by LR 98-2
100 Offset of Barred Deficiency Withdrawn by LR 98-2
101 Application of Sections 18586.2 and 18586.3 Withdrawn by LR 98-2
102 Fulbright Grants: Taxability Withdrawn by LR 98-2
103 Residence Withdrawn by LR 98-6
104 Source of Income: Tax Credits Withdrawn by LR 98-6
105 Delinquency Penalty: Failure to File; Reasonable Cause Withdrawn by LR 98-2
106 Information Returns: Savings and Loan Associations Withdrawn by LR 98-2
107 Application of Sections 18091-18100 Modified by LR 329 and
Withdrawn by LR 98-2
108 Charitable Deductions: Estates Withdrawn by LR 98-2
109 Basis: Property Received by Reason of Death Withdrawn by LR 98-2
110 Community Property: Division Upon Divorce Withdrawn by LR 98-6
111 Election to Report Gain on an Installment Basis Withdrawn by LR 98-2
112 Death Benefits: University of California Retiring Annuities System Withdrawn by LR 98-2
113 Tax Credits: Philippine Income and Excise Taxes on Dividends Withdrawn by LR 98-2
114 Production Credit Associations: Interest on Government Bonds Withdrawn by LR 98-2
115 Production Credit Associations: Interest on Government Bonds Withdrawn by LR 98-6
116 Revocation of Exempt Status: Computation on the First Taxable Year Withdrawn by LR 98-2
117 Doing Business Withdrawn by LR 98-2
118 Tax Credit: Territory of Hawaii Withdrawn by LR 98-2
119 Allocation: Combined Reporting Withdrawn by LR 370 (AND LR 98-2)
120 Transfer of Oil and Gas Interest: Capital Gain or Ordinary Income Withdrawn by LR 98-2
121 Dividend Tax: Singapore Withdrawn by LR 98-6
124 Refund Claims: Based on Renegotiation of Government Contracts Withdrawn by LR 98-2
125 Business Situs of Intangible: Nonresident Partners Withdrawn by LR 98-2
126 Transferee Liability Withdrawn by LR 98-2
127 Cancellation of Contracts Withdrawn by LR 98-2
128 Interest Equivalent: Computation Under Regulation 24126 Modified by LR 379 and
Withdrawn by LR 98-2
129 Interest Equivalent: Exempt Interest Withdrawn by LR 98-2
130 Basis: Property Acquired by Involuntary Conversion Withdrawn by LR 98-2
131 Joint Returns Under Section 18470 Withdrawn by LR 98-2
132 Recording Artists: Taxability of Income; Change of Residence Status Withdrawn by LR 98-6
134 Joint Liability Withdrawn by LR 98-2
135 Cancellation of Indebtedness: Bankruptcy Withdrawn by LR 98-2
136 Refund Claims: Timeliness Withdrawn by LR 98-2
137 Annuities: Employer's Contribution Withdrawn by LR 98-2
138 Involuntary Conversion Withdrawn by LR 98-2
139 Deficiency: Definition Withdrawn by LR 98-2
140 Joint Liability: Liability of Wife Under Section 18555; Failure to File Withdrawn by LR 98-2
141 Capital Gain: Termination of the Holding Period Under Section 17711 Withdrawn by LR 98-2
142 Appeals: Waiver of Statutory Requirements Withdrawn by LR 98-2
143 Unitary Business: Elimination of Idle Property from Property Factor Withdrawn by LR 98-2
144 Destruction of Returns Withdrawn by LR 98-2
146 Bond Premium: Amortization Withdrawn by LR 98-2
147 Liens: Acceleration of Installments Withdrawn by LR 98-2
148 Month: Construction Withdrawn by LR 310 and
Withdrawn by LR 98-6
149 Residence: Wife of Military Personnel Withdrawn by LR 98-6
150 Minors: Earning Set Aside Pursuant to Section 36.1 of the Civil Code Withdrawn by LR 98-2
151 Interest Income: Securities of a Corporation Wholly Owned by a Municipal Corporation Withdrawn by LR 98-6
152 License Taxes: Offset Under Section 23184(c) Withdrawn by LR 98-6
153 Interest: Accrual Date Withdrawn by LR 98-2
154 Statute of Limitations: Revocation of Exempt Status Withdrawn by LR 98-2
155 Patent Royalties: Sale or License Withdrawn by LR 98-2
156 Partnership Income: Death of a Partner; Decedent's Share of Income Withdrawn by LR 98-2
158 Timeliness of Action: Persons Outside the Americas Withdrawn by LR 98-2
159 Foreign Corporations: Insurance Companies; Income from Loans Modified by LR 430 and
Withdrawn by LR 98-2
160 Community Property: Amounts Paid After Death Withdrawn by LR 98-6
161 Refund Claims: Protests Withdrawn by LR 98-2
162 Reorganization: "Substantial Portion" of Business or Property Withdrawn by LR 98-2
163 Treaties: Taxation of Foreign Corporations Exempt From Federal Taxation Withdrawn by LR 98-6
164 Exemption: Loss of Exempt Status by Social Clubs Withdrawn by LR 430 and
Withdrawn by LR 98-6
165 Residents: Incompetents Withdrawn by LR 98-6
166 Sale of Property: Date of Closing; Parties' Intent is Controlling Withdrawn by LR 98-2
167 Basis: Valuation of Property Acquired by Inheritance Withdrawn by LR 98-2
168 Exemptions: Application for Exemption; Commencing Corporation Withdrawn by LR 98-2
169 Foreign Trusts: Taxability of Accumulated Income Withdrawn by LR 98-6
170 Gross Income: Taxability of Gain form the Sale of Stolen Property Withdrawn by LR 98-2
171 Deductions: Employers; Employees Stock Option Plan Benefits Withdrawn by LR 98-2
172 Deductions: Additional Amounts Paid Into a Profit Sharing Trust Withdrawn by LR 98-2
175 Pensions: Taxability; Teachers and County Employees Withdrawn by LR 98-2
176 Exemptions: Waiver by Failure to File Timely Form 199 Withdrawn by LR 98-2
177 Estates: Community Property; Widow's Election to Take Under Will Withdrawn by LR 225 (AND LR 98-2)
178 Gross Income: Disability Salaries and Disability Pensions Paid by City Withdrawn by LR 98-2
180 Loss Deduction: Embezzlement Loss vs. Bad Debt; Proper Year Withdrawn by LR 98-2
181 Reorganizations: Liquidation of Subsidiary Withdrawn by LR 98-2
182 Basis: Community Property Acquired by Husband from Deceased Wife Withdrawn by LR 98-2
183 Foreign Corporation: Effective Date of Withdrawal Withdrawn by LR 98-2
185 Basis and Holding Period: Acquired Through Power of Appointment Withdrawn by LR 98-2
186 Combined Report: Computation of Loss on Liquidation of Subsidiary Withdrawn by LR 394 and
Withdrawn by LR 98-6
187 Statute of Limitations: Omission from Gross Income in Excess of 25% Withdrawn by LR 98-2
188 Capital Gains: License of Patents Withdrawn by LR 98-2
189 Alimony: Periodic Payments Subject to a Contingency Withdrawn by LR 98-2
190 Capital Expenditures: Subdivider's Payments to Utility Company Withdrawn by LR 98-2
191 Taxes Paid Other Countries:  Japanese Tax Withheld on Rental Income Withdrawn by LR 336 and
Withdrawn by LR 98-6
192 Taxes Paid Other States or Countries: Computation of Resident's Credit Withdrawn by LR 98-2
193 Gambling Losses: Deductibility of "Shill" Losses Withdrawn by LR 98-2
194 Taxability of Income Under Section 17596: Date of Accrual of Income From Trust Withdrawn by LR 98-6
195 Gross Income: Voluntary Payments to Surviving Dependents Withdrawn by LR 98-2
196 Basis: Widow's Basis for Unsevered Crops and ASCAP Royalties Withdrawn by LR 98-2
197 Refund Claims: Validity of Claim of Transferee Withdrawn by LR 98-2
198 Doing Business: Isolated or Occasional Acts Withdrawn by LR 98-2
199 Gross Income: Taxability of Dealer Reserves Withdrawn by LR 98-2
200 Commencing Corporations: Reorganization of Commencing Corporations Withdrawn by LR 324 (AND LR 98-2)
201 Trusts: Allocations Between Income and Corpus Withdrawn by LR 98-2
202 Gross Income: Sick Leave Benefits Withdrawn by LR 98-2
204 Suspended Corporations: Revivor Under Section 26072.5 Withdrawn by LR 98-2
205 Estates: Charitable Deductions by Estates of Nonresident Taxpayer Withdrawn by LR 98-2
206 Refunds: Interest; Beginning Date of Computation Withdrawn by LR 98-2
207 Interest: Computation; Effect of 1957 Amendments Withdrawn by LR 98-2
208 Depreciation: Declining Balance Method Withdrawn by LR 98-2
209 Alimony: Payments Pursuant to an Interlocutory Decree of Divorce Withdrawn by LR 98-2
210 Head of Household: Principal Place of Abode Withdrawn by LR 98-2
212 Amortization: Amounts Previously Expensed; Years Barred by Statute Withdrawn by LR 98-2
213 Reorganization: Under Section 23251(d) Withdrawn by LR 98-2
214 Transfer of Property: Sale or Exchange or Lease With Option Withdrawn by LR 98-2
215 Installment Sales: Real Property Withdrawn by LR 98-2
216 Interest: Disallowance of Deduction; Inadequate Capitalization Withdrawn by LR 98-2
217 Refunds: Duplicate Money Order Payments Withdrawn by LR 98-2
218 Depletion: Royalty Based on Cycling Plant Operations Withdrawn by LR 98-2
219 Proposed Assessment: Omission Exceeding 25% of Gross Income Withdrawn by LR 98-2
220 Depletion: Gross Income from the Property (Cement) Withdrawn by LR 98-2
221 Basis: Kimbell Diamond Principle Withdrawn by LR 98-2
222 Liquidation: Within One Calendar Month (1953) Withdrawn by LR 98-2
223 Statute of Limitations: Proposed Additional Assessment Withdrawn by LR 98-2
224 Cancellation of Indebtedness: Taxable Gain Withdrawn by LR 98-2
225 Estates, Community Property: Widow's Election to Take Under Will Withdrawn by LR 98-2
226 Capital Expenditures, Expense: Demolition of or Removal of Buildings Withdrawn by LR 98-2
227 Royalties - Ordinary Income: Treatment of Overriding Royalty Withdrawn by LR 98-2
228 Corporate Reorganization - Continuing the Business of the Transferor Withdrawn by LR 98-2
229 Payments for Sale of Patent - License vs. Sale, Statutory Construction Withdrawn by LR 98-2
230 Statute of Limitations - Transferee Liability Withdrawn by LR 98-2
231 Exemption - Production Credit Association - When Not Subject to Tax Withdrawn by LR 98-2
232 Exemption: Taxation of Unincorporated Association on Failure To File Withdrawn by LR 98-2
233 Alimony: Interlocutory Period Ending Prior to January 1, 1955 Withdrawn by LR 98-2
235 Withhold Orders: Joint Bank Accounts Withdrawn by LR 98-2
236 Residence: Career Military and Naval Personnel Withdrawn by LR 300
237 Tax Liens: Trustee's Sale Under Jr. Tax Lien Withdrawn by LR 98-2
239 Corporate Reorganization: De Facto Merger, Sale of Assets Withdrawn by LR 98-2
240 Tax Credit: New York and District of Columbia Unincorporated Business Taxes Withdrawn by LR 98-6
241 Allocation: Formula - Unitary Business Withdrawn by LR 98-2
242 Allocation: Employees vs. Independent Contractors Withdrawn by LR 98-2
243 Estates: Portion of Community Property Subject to Administration Withdrawn by LR 98-2
244 Transfer from Local to State Retirement System Withdrawn by LR 98-2
245 Equitable Estoppel - Statute of Limitations - Installment Obligations Withdrawn by LR 98-2
246 Rates: Fiscal Year Corporations Effected by Sec. 18, Ch. 1127, 1959 Withdrawn by LR 98-2
247 Income Year of Taxability Recoupment Withdrawn by LR 98-2
248 Residence: When Gain Accrues on Corporate Liquidation Withdrawn by LR 98-2
249 Employee of a Foreign Government - Taxability Withdrawn by LR 98-2
250 Corporate Reorganization: Applicability to Section 23504 Transaction Withdrawn by LR 98-2
251 Community Property: Holding Period of Surviving Spouse's Share Withdrawn by LR 98-2
252 1959 Statutory Amendments - Effect on Partner or Beneficiary Withdrawn by LR 98-2
253 Banks and Financial Corps: Interest Accrual Date for 2nd Installment Withdrawn by LR 98-2
254 Withholding: Failure of Agent to Withhold Corporate Tax Withdrawn by LR 98-2
255 Gross Income: Exempt Interest Income Withdrawn by LR 98-6
256 Exempt Corporations: Delinquent Charges Withdrawn by LR 98-2
257 Holding Period: Unharvested Crops Withdrawn by LR 98-2
258 Deduction: Expenses of Administration of a Community Property Estate Withdrawn by LR 98-2
259 Corporations Formerly Subject to Franchise Tax Withdrawn by LR 98-6
260 Exemption: Homestead Survival on Divorce Withdrawn by LR 98-6
261 Statute of Limitations: Refund Claims Withdrawn by LR 98-2
262 Alimony: Periodic Payments Withdrawn by LR 98-2
263 Deduction: Legal Expenses Withdrawn by LR 98-2
265 Reorganization: Merger; Second Assessments for Same Year - Estoppel Withdrawn by LR 98-2
266 Exemption: Interest on Territorial Bonds of Alaska and Hawaii Withdrawn by LR 98-2
267 Installment Method: Unreported Installment Income Upon Withdrawal Withdrawn by LR 98-2
268 Unitary Business: Distinguishing Characteristics Withdrawn by LR 98-2
269 Method to Determine Taxable Income of Trading Stamp Company Withdrawn by LR 98-2
270 Method of Computing Income From Installment Sales: Change in Law Withdrawn by LR 98-2
271 Sale of Assets: Date of Sale Withdrawn by LR 98-2
272 Partnership: Tenancy in Common; Property Purchased for Investment Withdrawn by LR 98-2
273 Estates: Family Allowance Withdrawn by LR 98-2
274 Nonbusiness Income: Sale of Stock; Sale of Corporate Assets Withdrawn by LR 98-2
275 Basis: Acquisition Date; Nontaxable Division of Community Property Withdrawn by LR 98-2
276 Joint Venture: Income Derived After Termination of Joint Venture Withdrawn by LR 98-2
277 Withholding: Payments to Seamen Out of Supplemental Benefits Fund Withdrawn by LR 98-2
278 Patent Royalties: Sale or Exchange of Patents Withdrawn by LR 98-2
279 Pension Plan: Deductions by Successor Corporation for Past Credits Withdrawn by LR 98-2
280 Statute: Application of Specified Personal Income Tax Law Sections Withdrawn by LR 98-2
281 Tax Rate Change: Composite Rate Not Applicable to Dissolved Fiscal Year Corporation Withdrawn by LR 98-6
282 Estates: Taxability of Estate Income Withdrawn by LR 98-2
283 Reorganization: Exception from the Commencing Corporation Provisions Withdrawn by LR 98-2
285 Banks: Bad Debt Reserve Existing on Liquidation Withdrawn by LR 98-6
286 Double Deductions: Disallowance of Withdrawn by LR 98-2
287 Allocation: Stock Broker Partnership Income Withdrawn by LR 98-6
290 Partnership Trusts: Deductions of Income Distributed to Subsidiary Trusts Withdrawn by LR 98-2
291 Source of Trust Income: Corpus Consists of Intangibles Withdrawn by LR 98-6
293 Deductions: Trust Termination Commissions Withdrawn by LR 98-2
294 Bonds: Basis for Computing Gain or Loss Withdrawn by LR 98-2
295 Deduction: Expenses in a Partial Tax-Free Exchange Withdrawn by LR 98-2
296 Commercial Domicile: Situs of Intangibles Withdrawn by LR 98-2
297 Cooperative: Year of Inclusion of Advances to Members Withdrawn by LR 98-6
298 Corporate Reorganization: Commencing Corporation Withdrawn by LR 98-2
299 Alimony: Periodic Payments Withdrawn by LR 98-2
301 Deductions: Expenses Attributable to Growing Crops Withdrawn by LR 98-2
302 Savings and Loan Association: Change to Bad Debt Reserve Method Withdrawn by LR 98-2
303 Deductions: Soil and Water Conservation Expenses Withdrawn by LR 98-2
304 Trusts: Deviation from Trust Restrictions Modified by LR 311 and
Withdrawn by LR 98-2
305 Cooperative: Deduction of November Income Withdrawn by LR 98-2
306 Corporations: Determination of Income from Motion Pictures Withdrawn by LR 98-2
307 Title Insurance Company: Trust Department and Escrow Services Modified by LR 427 and
Withdrawn by LR 98-6
308 Savings and Loan Associations: Partially Guaranteed Loans; Effect on Bad Debt Reserve Withdrawn by LR 98-6
309 Corporations: Deductions; Costs Incurred to Acquire Branch License Withdrawn by LR 98-2
310 Definition of Month Withdrawn by LR 98-6
311 Trusts: Deduction for Distributions to Beneficiary Withdrawn by LR 98-2
312 Tax Exempt Business League Withdrawn by LR 98-6
313 Deductions: Amounts Paid to State Unemployment Insurance Fund Withdrawn by LR 388 (AND LR 98-2)
314 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
315 Financial Corporations - Right of Offset by Cooperatives Withdrawn by LR 320 and
Withdrawn by LR 98-6
316 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
317 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
318 Involuntary Conversion: Eminent Domain Power of Public Utility Withdrawn by LR 98-2
319 Alimony Payments: Determination of Marital Status Withdrawn by LR 98-2
320 Withdrawal of Legal Ruling 315 Withdrawn by LR 98-6
321 Taxability of U.S. Treasury Bills: Gain on Sale Withdrawn by LR 98-2
322 Retirement Income Credit Withdrawn by LR 98-2
323 Deductions Allocable to Exempt Income Withdrawn by LR 98-2
324 Commencing Corporation: Income of Transferor Withdrawn by LR 98-2
325 Tax Credit: Computation of Credit for Taxes Paid to Another State Withdrawn by LR 98-6
326 Estimated Tax: Underpayment by Corporation Withdrawn by LR 98-2
327 Amortization of Pollution Control Equipment Withdrawn by LR 98-2
328 Estates: Statute of Limitations Withdrawn by LR 98-2
329 Sale or Exchange of Residence: Nonrecognition of Gain Withdrawn by LR 98-2
330 Basis: Community Property Passing to Surviving Spouse Withdrawn by LR 98-2
331 Financial Corporations: Offset for Personal Property Tax; Leased Property Withdrawn by LR 89-1 (AND LR 98-2)
332 Estimated Tax: No Interest on Overpayment Withdrawn by LR 98-2
333 Estimated Tax: Penalties for Underpayment; Reasonable Cause Waiver Withdrawn by LR 98-2
334 San Francisco Business Tax Withdrawn by LR 98-2
335 1968 and 1969 Homeowners' Exemption Withdrawn by LR 98-2
336 Taxes Paid Other Countries: Japanese Tax on Rental or Royalty Income Withdrawn by LR 98-6
337 Deduction of Bonus Interest on Investment Certificates Issued by S&L Withdrawn by LR 98-2
338 Taxability of Supplemental Railroad Retirement Annuities Withdrawn by LR 98-2
339 Computation of Section 26082 Credit for Financial Institutions Withdrawn by LR 98-2
340 Nonresidents - Source of Income Withdrawn by LR 98-2
341 Moving Expenses and Reimbursements Withdrawn by LR 98-2
342 Revenue and Taxation Code Section 25934.2 Withdrawn by LR 392 (AND LR 98-2)
343 Withdrawal of Legal Ruling 157 Withdrawn by LR 98-6
344 Installment Reporting: Exchange of Stock or Corporate Bonds Withdrawn by LR 98-2
347 Taxes Paid to Other Countries Withdrawn by LR 95-3
348 Sales Factor Withdrawn by LR 98-2
349 Widows Death Benefits Withdrawn by LR 98-2
350 Financial Corporations: Offsets Against Tax Withdrawn by LR 98-6
351 Reserve for Bad Debts on Loans for Low and Moderate Income Housing Withdrawn by LR 98-2
352 Foreign Taxes Paid by Motion Picture Distributors or Producers Withdrawn by LR 98-6
353 Interest: In General Withdrawn by LR 98-2
354 Tax Preference Income: Exclusion to be Allowed a Trust and Beneficiary Withdrawn by LR 98-2
355 Horse Racing Charity Day Receipts Withdrawn by LR 98-2
356 Interest Allowable on Overpayments of Estimated Tax Withdrawn by LR 98-2
357 Dividend Received Deduction: Tax on Items of Tax Preference Withdrawn by LR 98-2
358 Section 18685.05: Underpayment of Estimated Tax Withdrawn by LR 98-2
359 Holding Period of Water Main Extension Contracts Withdrawn by LR 98-2
360 Use Tax on Leased Property: Financial Corporation's Right to Offset Withdrawn by LR 89-1 (AND LR 98-2)
361 Deductions: Personal Property Taxes Withdrawn by LR 98-6
362 Cancellation of Indebtedness Income Withdrawn by LR 98-2
363 Corporation: Commencing Year Credits as Applied to Dissolving Year Liability Withdrawn by LR 98-6
364 Bank and Financial Corporation Tax Rate Withdrawn by LR 98-2
365 Pensions: Disability Retirement Pensions and Death Benefits Withdrawn by LR 98-2
367 Corporation Income: Receipts from Sales of Advertising Space Withdrawn by LR 98-2
368 Payments Received by Persons Required to Vacate Real Property Withdrawn by LR 98-2
369 Characterization of the Texas Oil and Natural Gas Production Taxes Withdrawn by LR 405 and
Withdrawn by LR 98-6
370 Combination of General and Financial Corporations Withdrawn by LR 98-2
371 Deductions: Deductibility of Hawaiian Gross Income From California Income for Tax Purposes Withdrawn by LR 98-6
373 Effect of Oregon Homeowner and Renter Property Tax Refund Claim Upon California Tax  Credit Withdrawn by LR 98-6
374 Deductibility of Interest Expense Directly Related to Indebtedness Incurred in the Acquisition of Subsidiaries Withdrawn by LR 429
Withdrawn by LR 98-6
376 Franchise -- Corporation Income -- Measure Of The Tax - Deductible Dividends -- Dividends Eliminated From Income Withdrawn by FTB Notice 2006-4
377 Tax Offset of "Utility Users' Taxes" by Savings and Loan Associations Withdrawn by LR 98-6
378 Limitation on Deduction of Investment Interest Expense Modified by LR 422 and
Withdrawn by LR 98-2
380 Renter Credit: Taxability of Refund Withdrawn by LR 98-2
381 Delinquency Penalties on Additional Tax Assessed on Audit Withdrawn by LR 98-2
383 Estimated Tax Penalty: When Required Payment is Minimum Tax Withdrawn by LR 98-2
384 Mathematical Errors: Estimated Tax Withdrawn by LR 98-2
387 Contingent Beneficiary: Tax on Preference Income Withdrawn by LR 98-2
388 Deductions: Employees' Contributions to California Unemployment Ins. Withdrawn by LR 98-2
390 Cooperative: Effect of Payment of Federal Income Tax Liability on California Franchise Tax Withdrawn by LR 98-6
391 Basis: Community Property Assets Sold by Executor or Surviving Spouse Withdrawn by LR 98-2
392 Corporate Underpayment Penalty When Filing Extension is Granted

(LR-342, previously withdrawn by LR-392, remains withdrawn)

Withdrawn by LR 98-2
393 Surviving Spouse's Basis for Quasi-Community Property Modified by CCL D-86-238 and
Withdrawn by LR 98-2
394 Withdrawal of Legal Ruling 186 Withdrawn by LR 98-6
397 Special Tax Credits Applied to Trust Accumulation Distributions Withdrawn by LR 98-2
398 Diversion of Campaign Funds Withdrawn by LR 98-2
399 Reservation Indians Not Taxable on Income Derived From Reservation Sources Withdrawn by LR 98-6
400 Application of Renter's Credit to Spouses Married During the Taxable Year Withdrawn by LR 98-2
401 Basis: Surviving Spouse's Own One-Half of Community Property Withdrawn by LR 98-2
402 Definition of a Valid Claim for Refund Withdrawn by FTB Notice 97-4
403 Treatment of Excise Taxes: Sales Factor of the Apportionment Formula Withdrawn by LR 98-2
404 Limited Partner: Right to Demand Records for an Out-of-State Partnership Withdrawn by LR 98-2
405 Withdrawal of Legal Ruling 369 Withdrawn by LR 98-6
406 Unrelated Debt-Financed Income Withdrawn by LR 98-2
407 Filing Requirements of a Receiver/Trustee of a Bankrupt Corporation Withdrawn by LR 98-2
408 Renter's Credit: Statute of Limitations Withdrawn by LR 98-2
411 Ownership Requirement for Combined Reporting: Insurance Company Withdrawn by LR 98-2
412 Taxation of California PERS Benefits Withdrawn by LR 98-2
414 Agricultural Irrigation Equipment Credit Withdrawn by LR 98-2
415 Sale of a Partnership Interest Withdrawn by LR 426
Withdrawn by LR 98-6
416 Calculation of Preference Income for Banks and Financial Corporations Withdrawn by LR 98-2
420 Interpretation of Section 17053.5 Renter's Credit Withdrawn by LR 98-2
421 Deductibility of Interest on Inheritance Taxes Withdrawn by LR 98-2
422 Investment Interest Expense Limitation: Indebtedness before 9/11/75 Withdrawn by LR 98-2
423 Basis: Property Acquired on Death After Repeal of Inheritance Tax Law Modified by CCL D-86-238 and
Withdrawn by LR 98-2
424 Modification of LR-374 Withdrawn by LR 429
Withdrawn by LR 98-6
425 Taxation of California STRS Family Allowance Benefits Withdrawn by LR 98-2
426 Withdrawal of LR-415 Withdrawn by LR 98-6
427 Taxation of Insurance Companies Engaged in Noninsurance Business Activities Withdrawn by LR 98-6
428 Small Business Stock (Section 18162.5) Withdrawn by LR 98-2
429 Withdrawal of Legal Rulings 374 and 424 Withdrawn by LR 98-6
430 Withdrawal of Legal Ruling 164 Withdrawn by LR 98-6
89-1 Financial Corporation Offset Withdrawn by LR 98-2
94-1 Application of the term "Taxpayer" Withdrawn by LR 98-2
94-4 Effective Dates-Overpayments Shown on Timely and Delinquent Prior Year Returns Withdrawn by FTB NOTICE 2003-1
96-1 Double or Single Weighted Sales Factor Withdrawn by LR 98-2
01-2 Application of Revenue and Taxation Code Section 24405, Subdivisions (c) and (d), To State-Chartered Credit Unions Withdrawn by FTB NOTICE 2003-7
01-4 Manufacturers' Investment Credit: Ready-Mixed Concrete and Cement Trucks Withdrawn by FTB NOTICE 2003-3
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