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LEGAL RULINGS WITHDRAWN ON 5/12/98

RulingIssuedCCHSubject MatterReason for Withdrawl
001 06/27/58 200-955 Foreign Corporations: Doing Business SUPERSEDED BY APPEAL OF AUTO-TRANSIT
002 06/27/58 200-956 Alimony: Principal Sum Paid in Installments INCORPORATED FEDERAL LAW
003 06/27/58 200-957 Illegal Expenses: Cost of Goods Sold OBSOLETE: PRIOR LAW (NOT APPLICABLE)
004 06/27/58 200-958 Holding Period: Sale of Goodwill INCORPORATED FEDERAL LAW
005 06/27/58 200-959 Penalties: With Respect to Decedents INCORPORATED FEDERAL LAW
006 06/27/58 200-960 Fraud Penalty INCORPORATED FEDERAL LAW
008 06/27/58 200-962 Interest: Taxability of Interest From City of Honolulu Bonds OBSOLETE: PRIOR LAW (NOT APPLICABLE)
009 06/27/58 200-963 Deductions: Overcharges Paid to O.P.A. INCORPORATED FEDERAL LAW
015 06/25/58 200-969 Deductions: Indiana Gross Income Tax INCORPORATED FEDERAL LAW
016 06/25/58 200-970 Group Insurance: Premiums Paid by Employer INCORPORATED FEDERAL LAW
017 06/25/58 200-971 Alimony: Lump Sum Settlement of Periodic Payments INCORPORATED FEDERAL LAW
018 06/25/58 200-972 Foreign Corporations: Maintaining a Stock of Goods in California OBSOLETE: PRE-UDITPA
019 06/25/58 200-973 Worthless Stock: Determination of Worthlessness INCORPORATED FEDERAL LAW
021 06/24/58 200-975 Capital Assets: Fictitious Radio Characters INCORPORATED FEDERAL LAW
022 06/24/58 200-976 Liquidation Payments: Character of Royalty Payments to Stockholders INCORPORATED FEDERAL LAW
024 06/23/58 200-978 Dependent: Adoption INCORPORATED FEDERAL LAW
027 06/24/58 200-981 Claims for Refund: Sufficiency OBSOLETE: PRIOR LAW (NOT APPLICABLE)
028 06/23/58 200-982 Dissolution: Proration of Franchise Tax OBSOLETE: PRIOR LAW (NOT APPLICABLE)
030 06/25/58 200-984 Adjusted Gross Income: Gambling Losses INCORPORATED FEDERAL LAW
031 06/24/58 200-985 Gross Income: Six-Year Statute of Limitations OBSOLETE: PRIOR LAW (NOT APPLICABLE)
032 06/25/58 200-986 Doing Business: Transferring Liquidating Activities to California OBSOLETE: PRE-UDITPA
034 06/24/58 200-988 Exchange Teachers: Deductibility of Expenses INCORPORATED FEDERAL LAW
035 06/25/58 200-989 Nonresident: Taxability of Income; Business Situs of Property SUPERSEDED BY REGULATIONS
036 06/25/58 200-990 Estates: Income and Basis; Probate Code Section 201.5 INCORPORATED FEDERAL LAW
037 06/25/58 200-991 Proposed Assessments: Revision After Limitation Period INCORRECT
039 06/24/58 200-993 Alimony: Deduction INCORPORATED FEDERAL LAW
042 06/25/58 200-996 Gross Income: Tips INCORPORATED FEDERAL LAW
043 06/27/58 200-997 Compensation: Services Rendered for a Period of 36 Months or More OBSOLETE: PRIOR LAW (NOT APPLICABLE)
044 06/27/58 200-998 Commercial Domicile: Change OBSOLETE: PRE-UDITPA
045 06/27/58 200-999 Corporate Liquidation: Timely Election to Recognize Gains OBSOLETE: PRIOR LAW (NOT APPLICABLE)
046 06/27/58 201-000 Notice to Withhold Taxes Due OBSOLETE: PRIOR LAW (NOT APPLICABLE)
047 06/27/58 201-001 Administration Expenses: Deductibility by Widow; Executrix Fees INCORPORATED FEDERAL LAW
050 06/27/58 201-004 Sale or Exchange: Release of an Option INCORPORATED FEDERAL LAW
052 06/27/58 201-006 Litigation Settlement: Nature of Income INCORPORATED FEDERAL LAW
055 06/27/58 201-009 Agents in State, but not "Doing Business" INCORRECT
056 06/27/58 201-010 Estates and Trusts: Charitable Deduction INCORPORATED FEDERAL LAW
057 06/27/58 201-011 Refund Claims: Sufficiency SUPERSEDED BY REGULATIONS
058 06/27/58 201-012 Residents: Change of Status; Pensions OBSOLETE: PRIOR LAW (NOT APPLICABLE)
060 06/27/58 201-014 Returns: Filing Requirements; Gross Income INCORPORATED FEDERAL LAW
062 06/27/58 201-016 Alimony: What Constitutes a Divorce in Foreign Proceedings INCORPORATED FEDERAL LAW
064 06/27/58 201-018 Proposed Assessments: Revision After Limitation Period OBSOLETE: NO LONGER CORRECT
066 06/27/58 201-020 Decedents: Final Return; Unamortized Cost of Improvements INCORPORATED FEDERAL LAW
067 06/27/58 201-021 Bond Premiums: Election to Amortize INCORPORATED FEDERAL LAW
068 06/27/58 201-022 State Employees’ Retirement System: Lump-Sum Payments INCORPORATED FEDERAL LAW
069 06/27/58 201-023 Military Pay: Exclusion OBSOLETE: PRIOR LAW (NOT APPLICABLE)
070 06/27/58 201-024 Related Taxpayers: Credit of Overpayments Against Deficiencies OBSOLETE: PRIOR LAW (NOT APPLICABLE)
071 06/27/58 201-025 Property Settlement Agreements: Incident to a Decree of Divorce INCORPORATED FEDERAL LAW
072 06/27/58 201-026 Interest on Deficiencies: Tax Paid in Installments OBSOLETE: PRIOR LAW (NOT APPLICABLE)
073 06/27/58 201-027 Corporation Income Tax: Corporations Subject SUPERSEDED BY APPEAL OF AUTO-TRANSIT
074 06/27/58 201-028 Minimum Tax: Inactive Qualified Foreign Corporations OBSOLETE: PRIOR LAW (NOT APPLICABLE)
077 06/16/58 201-031 Accounting Methods: Changeover from Cash to Accrual Basis INCORPORATED FEDERAL LAW
079 06/16/58 201-033 Effective Date of Amendments: Application of Section 19053.9 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
081 06/17/58 201-035 Alimony: Lump-Sum vs. Periodic Payments INCORPORATED FEDERAL LAW
082 06/17/58 201-036 Statute of Limitations: Fiduciaries OBSOLETE: PRIOR LAW (NOT APPLICABLE)
085 06/17/58 201-039 Deductions: Allocable to Exempt Income Previously withdrawn by LR-323 which is itself withdrawn by this notice.
086 06/17/58 201-040 Alimony: Insurance Premiums INCORPORATED FEDERAL LAW
087 06/24/58 201-041 Allocation: Tramp Steamships OBSOLETE: PRE-UDITPA
088 06/25/58 201-042 Exclusions from Gross Income INCORPORATED FEDERAL LAW
089 12/05/58 201-043 Allocation: Principal Office OBSOLETE: PRE-UDITPA
091 06/26/58 201-045 Allocation: Sales Agent OBSOLETE: PRE-UDITPA
094 06/25/58 201-048 Returns: Sufficiency OBSOLETE: MANY COURT DECISIONS
095 06/25/58 201-049 Nonresident: Source of Income Payments INCORPORATED FEDERAL LAW
096 06/26/58 201-050 Capital Gains: Reduction of Gain Previously Reported INCORPORATED FEDERAL LAW
097 06/26/58 201-051 Gross Income: Pension Fund Deductions; Disability Payments INCORPORATED FEDERAL LAW
098 06/26/58 201-052 Federal Adjustments: Statute of Limitations; "Final Determination" OBSOLETE: PRIOR LAW (NOT APPLICABLE)
099 06/20/58 201-053 Sale of Assets on a Deferred Basis: Contract of Sale INCORPORATED FEDERAL LAW
100 06/20/58 201-054 Offset of Barred Deficiency OBSOLETE: PRIOR LAW (NOT APPLICABLE)
101 06/20/58 201-055 Application of Sections 18586.2 and 18586.3 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
102 06/25/58 201-056 Fulbright Grants: Taxability INCORPORATED FEDERAL LAW
105 06/25/58 201-059 Delinquency Penalty: Failure to File; Reasonable Cause FOLLOW FEDERAL LAW
106 05/15/58 201-060 Information Returns: Savings and Loan Associations INCORPORATED FEDERAL LAW
107 05/15/58 201-061 Application of Sections 18091-18100 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
108 05/16/58 201-062 Charitable Deductions: Estates INCORPORATED FEDERAL LAW
109 05/16/58 201-063 Basis: Property Received by Reason of Death INCORPORATED FEDERAL LAW
111 05/16/58 201-065 Election to Report Gain on an Installment Basis INCORPORATED FEDERAL LAW
112 05/16/58 201-066 Death Benefits: University of California Retiring Annuities System INCORPORATED FEDERAL LAW
113 05/16/58 201-067 Tax Credits: Philippine Income and Excise Taxes on Dividends INCORPORATED FEDERAL LAW
114 06/20/58 201-068 Production Credit Associations: Interest on Government Bonds SUPERSEDED BY LR-115
116 05/12/58 201-070 Revocation of Exempt Status: Computation on the First Taxable Year OBSOLETE: PRIOR LAW (NOT APPLICABLE)
117 05/12/58 201-071 Doing Business OBSOLETE: NO LONGER CORRECT
118 05/12/58 201-072 Tax Credit: Territory of Hawaii OBSOLETE: HAWAII IS A STATE
119 05/08/58 201-073 Allocation: Combined Reporting Previously withdrawn by LR-370 which is itself withdrawn by this notice.
120 05/08/58 201-074 Transfer of Oil and Gas Interest: Capital Gain or Ordinary Income INCORPORATED FEDERAL LAW
124 05/13/58 201-078 Refund Claims: Based on Renegotiation of Government Contracts OBSOLETE: PRIOR LAW (NOT APPLICABLE)
125 05/13/58 201-079 Business Situs of Intangible: Nonresident Partners SUPERSEDED BY APPEAL OF BASS BROS.
126 05/13/58 201-080 Transferee Liability SUPERSEDED BY APPEAL OF ZUBKOFF
127 06/20/58 201-081 Cancellation of Contracts INCORPORATED FEDERAL LAW
128 06/20/58 201-082 Interest Equivalent: Computation Under Regulation 24126 OBSOLETE: PRE-UDITPA
129 06/20/58 201-083 Interest Equivalent: Exempt Interest OBSOLETE: PRIOR LAW (NOT APPLICABLE)
130 06/20/58 201-084 Basis: Property Acquired by Involuntary Conversion FOLLOW FEDERAL LAW
131 06/20/58 201-085 Joint Returns Under Section 18470 FOLLOW FEDERAL LAW
134 06/23/58 201-088 Joint Liability FOLLOW FEDERAL LAW
135 06/23/58 201-089 Cancellation of Indebtedness: Bankruptcy INCORPORATED FEDERAL LAW
136 06/25/58 201-090 Refund Claims: Timeliness SUPERSEDED BY APPEAL OF MONTGOMERY WARD
137 06/25/58 201-091 Annuities: Employer’s Contribution INCORPORATED FEDERAL LAW
138 06/27/58 201-092 Involuntary Conversion OBSOLETE: PRIOR LAW (NOT APPLICABLE)
139 06/26/58 201-093 Deficiency: Definition OBSOLETE: PRIOR LAW (NOT APPLICABLE)
140 06/27/58 201-094 Joint Liability: Liability of Wife Under Section 18555; Failure to File FOLLOW FEDERAL LAW
141 06/27/58 201-095 Capital Gain: Termination of the Holding Period Under Section 17711 INCORPORATED FEDERAL LAW
142 06/25/58 201-096 Appeals: Waiver of Statutory Requirements OBSOLETE: PRIOR LAW (NOT APPLICABLE)
143 06/26/58 201-097 Unitary Business: Elimination of Idle Property from Property Factor OBSOLETE: PRE-UDITPA
144 06/27/58 201-098 Destruction of Returns OBSOLETE: PRIOR LAW (NOT APPLICABLE)
146 06/25/58 201-100 Bond Premium: Amortization INCORPORATED FEDERAL LAW
147 06/24/58 201-101 Liens: Acceleration of Installments OBSOLETE: PRIOR LAW (NOT APPLICABLE)
150 06/24/58 201-104 Minors: Earning Set Aside Pursuant to Section 36.1 of the Civil Code INCORPORATED FEDERAL LAW
153 01/03/58 201-107 Interest: Accrual Date OBSOLETE: PRIOR LAW (NOT APPLICABLE)
154 01/06/58 201-108 Statute of Limitations: Revocation of Exempt Status OBSOLETE: PRIOR LAW (NOT APPLICABLE)
155 01/07/58 201-109 Patent Royalties: Sale or License INCORPORATED FEDERAL LAW
156 12/06/57 210-110 Partnership Income: Death of a Partner; Decedent’s Share of Income INCORPORATED FEDERAL LAW
158 12/06/57 201-112 Timeliness of Action: Persons Outside the Americas OBSOLETE: PRIOR LAW (NOT APPLICABLE)
159 11/29/57 201-113 Foreign Corporations: Insurance Companies; Income from Loans SUPERSEDED BY APPEAL OF ATLANTIC, GULF, AND PACIFIC OF MANILA
161 11/25/57 201-115 Refund Claims: Protests OBSOLETE: PRIOR LAW (NOT APPLICABLE)
162 11/25/57 201-116 Reorganization: "Substantial Portion" of Business or Property INCORPORATED FEDERAL LAW
166 11/06/57 201-120 Sale of Property: Date of Closing; Parties’ Intent is Controlling FOLLOW FEDERAL LAW
167 11/05/57 201-121 Basis: Valuation of Property Acquired by Inheritance INCORPORATED FEDERAL LAW
168 11/06/57 201-122 Exemptions: Application for Exemption; Commencing Corporation OBSOLETE: PRIOR LAW (NOT APPLICABLE)
170 10/29/57 201-124 Gross Income: Taxability of Gain form the Sale of Stolen Property INCORPORATED FEDERAL LAW
171 10/30/57 201-125 Deductions: Employers; Employees Stock Option Plan Benefits INCORPORATED FEDERAL LAW
172 10/29/57 201-126 Deductions: Additional Amounts Paid Into a Profit Sharing Trust INCORPORATED FEDERAL LAW
175 10/17/97 201-129 Pensions: Taxability; Teachers and County Employees INCORPORATED FEDERAL LAW
176 10/21/57 201-130 Exemptions: Waiver by Failure to File Timely Form 199 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
177 10/21/57 201-131 Estates: Community Property; Widow’s Election to Take Under Will Previously withdrawn by LR-225 which is itself withdrawn by this notice.
178 10/21/57 201-132 Gross Income: Disability Salaries and Disability Pensions Paid by City INCORPORATED FEDERAL LAW
180 10/21/57 201-134 Loss Deduction: Embezzlement Loss vs. Bad Debt; Proper Year INCORPORATED FEDERAL LAW
181 10/21/57 201-135 Reorganizations: Liquidation of Subsidiary INCORPORATED FEDERAL LAW
182 10/21/57 201-136 Basis: Community Property Acquired by Husband from Deceased Wife INCORPORATED FEDERAL LAW
183 10/21/57 201-137 Foreign Corporation: Effective Date of Withdrawal OBSOLETE: PRIOR LAW (NOT APPLICABLE)
185 10/21/57 201-139 Basis and Holding Period: Acquired Through Power of Appointment INCORPORATED FEDERAL LAW
187 10/21/57 201-141 Statute of Limitations: Omission from Gross Income in Excess of 25% FOLLOW FEDERAL LAW
188 10/21/57 201-142 Capital Gains: License of Patents INCORPORATED FEDERAL LAW
189 10/21/57 201-143 Alimony: Periodic Payments Subject to a Contingency INCORPORATED FEDERAL LAW
190 10/21/57 201-144 Capital Expenditures: Subdivider’s Payments to Utility Company INCORPORATED FEDERAL LAW
192 10/21/57 201-146 Taxes Paid Other States or Countries: Computation of Resident’s Credit OBSOLETE: PRIOR LAW (NOT APPLICABLE)
193 01/07/57 201-147 Gambling Losses: Deductibility of "Shill" Losses INCORPORATED FEDERAL LAW
195 01/07/57 201-149 Gross Income: Voluntary Payments to Surviving Dependents INCORPORATED FEDERAL LAW
196 02/25/57 201-150 Basis: Widow’s Basis for Unsevered Crops and ASCAP Royalties INCORPORATED FEDERAL LAW
197 03/05/57 201-151 Refund Claims: Validity of Claim of Transferee OBSOLETE: PRIOR LAW (NOT APPLICABLE)
198 04/16/57 201-152 Doing Business: Isolated or Occasional Acts OBSOLETE: NO LONGER CORRECT
199 04/24/57 201-153 Gross Income: Taxability of Dealer Reserves INCORPORATED FEDERAL LAW
200 06/17/57 201-154 Commencing Corporations: Reorganization of Commencing Corporations Previously withdrawn by LR-324 which is itself withdrawn by this notice.
201 06/17/57 201-155 Trusts: Allocations Between Income and Corpus INCORPORATED FEDERAL LAW
202 07/29/57 201-156 Gross Income: Sick Leave Benefits INCORPORATED FEDERAL LAW
204 09/13/57 201-158 Suspended Corporations: Revivor Under Section 26072.5 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
205 09/26/57 201-159 Estates: Charitable Deductions by Estates of Nonresident Taxpayer OBSOLETE: PRE-CALIF. METHOD (RES.)
206 10/21/57 201-160 Refunds: Interest; Beginning Date of Computation OBSOLETE: PRIOR LAW (NOT APPLICABLE)
207 10/23/57 201-161 Interest: Computation; Effect of 1957 Amendments OBSOLETE: PRIOR LAW (NOT APPLICABLE)
208 10/29/57 201-162 Depreciation: Declining Balance Method OBSOLETE: PRIOR LAW (NOT APPLICABLE)
209 10/23/57 201-163 Alimony: Payments Pursuant to an Interlocutory Decree of Divorce INCORPORATED FEDERAL LAW
210 11/22/57 201-164 Head of Household: Principal Place of Abode INCORPORATED FEDERAL LAW
212 01/20/58 201-166 Amortization: Amounts Previously Expensed; Years Barred by Statute INCORPORATED FEDERAL LAW
213 06/24/58 201-167 Reorganization: Under Section 23251(d) INCORPORATED FEDERAL LAW
214 06/24/58 201-168 Transfer of Property: Sale or Exchange or Lease With Option OBSOLETE: PRIOR LAW (NOT APPLICABLE)
215 06/24/58 201-169 Installment Sales: Real Property INCORPORATED FEDERAL LAW
216 06/24/58 201-170 Interest: Disallowance of Deduction; Inadequate Capitalization INCORPORATED FEDERAL LAW
217 06/27/58 201-171 Refunds: Duplicate Money Order Payments OBSOLETE: PRIOR LAW (NOT APPLICABLE)
218 06/30/58 201-172 Depletion: Royalty Based on Cycling Plant Operations INCORPORATED FEDERAL LAW
219 06/30/58 201-173 Proposed Assessment: Omission Exceeding 25% of Gross Income FOLLOW FEDERAL LAW
220 06/27/58 201-174 Depletion: Gross Income from the Property (Cement) INCORPORATED FEDERAL LAW
221 06/27/58 201-175 Basis: Kimbell Diamond Principle INCORPORATED FEDERAL LAW
222 06/27/58 201-176 Liquidation: Within One Calendar Month (1953) OBSOLETE: PRIOR LAW (NOT APPLICABLE)
223 06/27/58 201-177 Statute of Limitations: Proposed Additional Assessment OBSOLETE: PRIOR LAW (NOT APPLICABLE)
224 06/27/58 201-178 Cancellation of Indebtedness: Taxable Gain INCORPORATED FEDERAL LAW
225 10/27/59 201-409

Estates, Community Property: Widow’s Election to Take Under Will

(LR-177, previously withdrawn by LR-225, remains withdrawn)

INCORPORATED FEDERAL LAW
226 10/27/59 201-410 Capital Expenditures, Expense: Demolition of or Removal of Buildings INCORPORATED FEDERAL LAW
227 10/27/59 201-411 Royalties - Ordinary Income: Treatment of Overriding Royalty INCORPORATED FEDERAL LAW
228 10/27/59 201-412 Corporate Reorganization - Continuing the Business of the Transferor INCORPORATED FEDERAL LAW
229 10/27/59 201-413 Payments for Sale of Patent - License vs. Sale, Statutory Construction INCORPORATED FEDERAL LAW
230 10/28/59 201-414 Statute of Limitations - Transferee Liability FOLLOWS FEDERAL LAW
231 10/28/59 201-415 Exemption - Production Credit Association - When Not Subject to Tax OBSOLETE: PRIOR LAW (NOT APPLICABLE)
232 10/28/59 201-416 Exemption: Taxation of Unincorporated Association on Failure To File OBSOLETE: PRIOR LAW (NOT APPLICABLE)
233 10/28/59 201-417 Alimony: Interlocutory Period Ending Prior to January 1, 1955 INCORPORATED FEDERAL LAW
235 10/27/59 201-419 Withhold Orders: Joint Bank Accounts OBSOLETE: PRIOR LAW (NOT APPLICABLE)
237 10/27/59 201-421 Tax Liens: Trustee’s Sale Under Jr. Tax Lien OBSOLETE: NO LONGER CORRECT
239 10/28/97 201-423 Corporate Reorganization: De Facto Merger, Sale of Assets INCORPORATED FEDERAL LAW
241 10/28/59 201-425 Allocation: Formula - Unitary Business REDUNDANT AFTER HONOLULU OIL AND SUPERIOR OIL; CHASE BRASS
242 10/28/59 201-426 Allocation: Employees vs. Independent Contractors OBSOLETE: PRE-UDITPA
243 10/29/59 201-427 Estates: Portion of Community Property Subject to Administration INCORPORATED FEDERAL LAW
244 10/29/59 201-428 Transfer from Local to State Retirement System INCORPORATED FEDERAL LAW
245 10/28/59 201-429 Equitable Estoppel - Statute of Limitations - Installment Obligations INCORPORATED FEDERAL LAW
246 10/30/59 201-430 Rates: Fiscal Year Corporations Effected by Sec. 18, Ch. 1127, 1959 OBSOLETE: PRIOR LAW (NOT APPLICABLE)
247 10/30/59 201-431 Income Year of Taxability Recoupment OBSOLETE: PRIOR LAW (NOT APPLICABLE)
248 10/30/59 201-432 Residence: When Gain Accrues on Corporate Liquidation OBSOLETE: PRE-CALIF. METHOD (RES.)
249 10/30/59 201-433 Employee of a Foreign Government - Taxability INCORPORATED FEDERAL LAW
250 10/30/59 201-434 Corporate Reorganization: Applicability to Section 23504 Transaction INCORPORATED FEDERAL LAW
251 10/30/59 201-435 Community Property: Holding Period of Surviving Spouse’s Share INCORPORATED FEDERAL LAW
252 10/30/59 201-436 1959 Statutory Amendments - Effect on Partner or Beneficiary OBSOLETE: PRIOR LAW (NOT APPLICABLE)
253 10/30/59 201-437 Banks and Financial Corps: Interest Accrual Date for 2nd Installment OBSOLETE: PRIOR LAW (NOT APPLICABLE)
254 08/21/64 202-490 Withholding: Failure of Agent to Withhold Corporate Tax OBSOLETE: PRIOR LAW (NOT APPLICABLE)
256 08/21/64 202-492 Exempt Corporations: Delinquent Charges OBSOLETE: PRIOR LAW (NOT APPLICABLE)
257 08/21/64 202-493 Holding Period: Unharvested Crops INCORPORATED FEDERAL LAW
258 08/21/64 202-494 Deduction: Expenses of Administration of a Community Property Estate INCORPORATED FEDERAL LAW
261 08/21/64 202-497 Statute of Limitations: Refund Claims OBSOLETE: PRIOR LAW (NOT APPLICABLE)
262 08/21/64 202-498 Alimony: Periodic Payments INCORPORATED FEDERAL LAW
263 09/17/64 202-553 Deduction: Legal Expenses OBSOLETE: PRE-CALIF. METHOD (RES.)
265 09/17/64 202-555 Reorganization: Merger; Second Assessments for Same Year - Estoppel INCORPORATED FEDERAL LAW
266 09/17/64 202-556 Exemption: Interest on Territorial Bonds of Alaska and Hawaii OBSOLETE: ALASKA AND HAWAII ARE STATES
267 09/17/64 202-557 Installment Method: Unreported Installment Income Upon Withdrawal OBSOLETE: PRIOR LAW (NOT APPLICABLE)
268 09/17/64 202-558 Unitary Business: Distinguishing Characteristics REDUNDANT AFTER HONOLULU OIL AND SUPERIOR OIL; CHASE BRASS
269 09/17/64 202-559 Method to Determine Taxable Income of Trading Stamp Company INCORPORATED FEDERAL LAW
270 09/17/64 202-560 Method of Computing Income From Installment Sales: Change in Law OBSOLETE: PRIOR LAW (NOT APPLICABLE)
271 09/17/64 202-561 Sale of Assets: Date of Sale FOLLOW FEDERAL LAW
272 09/17/64 202-562 Partnership: Tenancy in Common; Property Purchased for Investment INCORPORATED FEDERAL LAW
273 09/17/64 202-563 Estates: Family Allowance INCORPORATED FEDERAL LAW
274 11/02/64 202-587 Nonbusiness Income: Sale of Stock; Sale of Corporate Assets OBSOLETE: PRE-UDITPA
275 11/02/64 202-588 Basis: Acquisition Date; Nontaxable Division of Community Property INCORPORATED FEDERAL LAW
276 11/02/64 202-589 Joint Venture: Income Derived After Termination of Joint Venture OBSOLETE: PRE-CALIF. METHOD (RES.)
277 11/02/64 202-590 Withholding: Payments to Seamen Out of Supplemental Benefits Fund SUPERSEDED BY APPEAL OF CONSTRUCTION LABORERS VACATION TRUST
278 11/02/64 202-591 Patent Royalties: Sale or Exchange of Patents INCORPORATED FEDERAL LAW
279 11/02/64 202-592 Pension Plan: Deductions by Successor Corporation for Past Credits INCORPORATED FEDERAL LAW
280 11/02/64 202-593 Statute: Application of Specified Personal Income Tax Law Sections OBSOLETE: PRIOR LAW (NOT APPLICABLE)
282 04/23/65 202-859 Estates: Taxability of Estate Income INCORPORATED FEDERAL LAW
283 04/23/65 202-860 Reorganization: Exception from the Commencing Corporation Provisions OBSOLETE: PRIOR LAW (NOT APPLICABLE)
286 04/23/65 202-863 Double Deductions: Disallowance of INCORPORATED FEDERAL LAW
290 04/23/65 202-867 Partnership Trusts: Deductions of Income Distributed to Subsidiary Trusts INCORPORATED FEDERAL LAW
293 04/23/65 202-870 Deductions: Trust Termination Commissions INCORPORATED FEDERAL LAW
294 04/23/65 202-871 Bonds: Basis for Computing Gain or Loss INCORPORATED FEDERAL LAW
295 04/23/65 202-872 Deduction: Expenses in a Partial Tax-Free Exchange INCORPORATED FEDERAL LAW
296 04/23/65 202-873 Commercial Domicile: Situs of Intangibles OBSOLETE: PRE-UDITPA
298 04/23/65 202-875 Corporate Reorganization: Commencing Corporation OBSOLETE: PRIOR LAW (NOT APPLICABLE)
299 04/23/65 202-876 Alimony: Periodic Payments INCORPORATED FEDERAL LAW
301 04/23/65 202-878 Deductions: Expenses Attributable to Growing Crops INCORPORATED FEDERAL LAW
302 04/23/65 202-879 Savings and Loan Association: Change to Bad Debt Reserve Method SUPERSEDED BY REGULATIONS
303 04/23/65 202-880 Deductions: Soil and Water Conservation Expenses INCORPORATED FEDERAL LAW
304 04/23/65 202-881 Trusts: Deviation from Trust Restrictions INCORPORATED FEDERAL LAW
305 04/23/65 202-882 Cooperative: Deduction of November Income OBSOLETE: PRIOR LAW (NOT APPLICABLE)
306 08/25/66 203-405 Corporations: Determination of Income from Motion Pictures INCORPORATED FEDERAL LAW
309 08/25/66 203-408 Corporations: Deductions; Costs Incurred to Acquire Branch License INCORPORATED FEDERAL LAW
311 08/25/66 203-410 Trusts: Deduction for Distributions to Beneficiary INCORPORATED FEDERAL LAW
313 08/25/66 203-412 Deductions: Amounts Paid to State Unemployment Insurance Fund Previously withdrawn by LR-388 which is itself withdrawn by this notice.
318 06/23/66 ------- Involuntary Conversion: Eminent Domain Power of Public Utility FOLLOW FEDERAL LAW
319 01/10/67 203-658 Alimony Payments: Determination of Marital Status INCORPORATED FEDERAL LAW
321 04/10/67 203-660 Taxability of U.S. Treasury Bills: Gain on Sale INCORPORATED FEDERAL LAW
322 05/03/67 203-661 Retirement Income Credit OBSOLETE: PRIOR LAW (NOT APPLICABLE)
323 05/03/67 203-662

Deductions Allocable to Exempt Income

(LR-85, previously withdrawn by LR-323, remains withdrawn)

INCORPORATED FEDERAL LAW
324 05/19/67 203-663

Commencing Corporation: Income of Transferor

(LR-200, previously withdrawn by LR-324, remains withdrawn)

OBSOLETE: PRIOR LAW (NOT APPLICABLE)
326 02/28/68 203-873 Estimated Tax: Underpayment by Corporation OBSOLETE: PRIOR LAW (NOT APPLICABLE)
327 04/05/68 203-928 Amortization of Pollution Control Equipment INCORPORATED FEDERAL LAW
328 04/23/68 203-929 Estates: Statute of Limitations SUPERSEDED BY APPEAL OF MONTGOMERY WARD
329 07/25/68 204-019 Sale or Exchange of Residence: Nonrecognition of Gain OBSOLETE: PRE-CALIF. METHOD (RES.)
330 07/30/68 204-020 Basis: Community Property Passing to Surviving Spouse INCORPORATED FEDERAL LAW
331 08/02/68 204-021 Financial Corporations: Offset for Personal Property Tax; Leased Property Previously withdrawn by LR 89-1 which itself is withdrawn by this notice.
332 08/20/68 204-022 Estimated Tax: No Interest on Overpayment OBSOLETE: PRIOR LAW (NOT APPLICABLE)
333 10/17/68 204-023 Estimated Tax: Penalties for Underpayment; Reasonable Cause Waiver OBSOLETE: PRIOR LAW (NOT APPLICABLE)
334 12/03/68 204-024 San Francisco Business Tax FOLLOW FEDERAL LAW
335 01/09/69 204-025 1968 and 1969 Homeowners’ Exemption OBSOLETE: PRIOR LAW (NOT APPLICABLE)
337 06/27/69 204-219 Deduction of Bonus Interest on Investment Certificates Issued by S&L INCORPORATED FEDERAL LAW
338 07/07/69 204-220 Taxability of Supplemental Railroad Retirement Annuities INCORPORATED FEDERAL LAW
339 02/18/70 204-221 Computation of Section 26082 Credit for Financial Institutions OBSOLETE: PRIOR LAW (NOT APPLICABLE)
340 03/18/70 204-416 Nonresidents - Source of Income OBSOLETE: PRE-CALIF. METHOD (RES.)
341 03/16/70 204-417 Moving Expenses and Reimbursements INCORPORATED FEDERAL LAW
342 04/12/70 204-418 Revenue and Taxation Code Section 25934.2 Previously withdrawn by LR-392 which is itself withdrawn by this notice.
344 06/17/70 204-420 Installment Reporting: Exchange of Stock or Corporate Bonds INCORPORATED FEDERAL LAW
347 01/14/71 204-509 Taxes Paid to Other Countries INCORPORATED FEDERAL LAW
351 12/15/72 204-906 Reserve for Bad Debts on Loans for Low and Moderate Income Housing OBSOLETE: PRIOR LAW (NOT APPLICABLE)
353 01/26/73 204-908 Interest: In General INCORPORATED FEDERAL LAW
354 02/06/73 204-909 Tax Preference Income: Exclusion to be Allowed a Trust and Beneficiary OBSOLETE: PRIOR LAW (NOT APPLICABLE)
355 01/08/73 204-910 Horse Racing Charity Day Receipts INCORPORATED FEDERAL LAW
356 02/27/73 204-976 Interest Allowable on Overpayments of Estimated Tax OBSOLETE: PRIOR LAW (NOT APPLICABLE)
357 03/14/73 204-967 Dividend Received Deduction: Tax on Items of Tax Preference OBSOLETE: PRIOR LAW (NOT APPLICABLE)
358 03/20/73 204-968 Section 18685.05: Underpayment of Estimated Tax INCORPORATED FEDERAL LAW
359 05/22/73 204-969 Holding Period of Water Main Extension Contracts INCORPORATED FEDERAL LAW
360 06/11/73 204-970 Use Tax on Leased Property: Financial Corporation’s Right to Offset Previously withdrawn by LR-89-1 which is itself withdrawn by this notice.
362 07/03/73 205-022 Cancellation of Indebtedness Income INCORPORATED FEDERAL LAW
364 08/01/73 205-024 Bank and Financial Corporation Tax Rate OBSOLETE: PRIOR LAW (NOT APPLICABLE)
365 11/05/73 205-025 Pensions: Disability Retirement Pensions and Death Benefits INCORPORATED FEDERAL LAW
367 12/05/73 205-027 Corporation Income: Receipts from Sales of Advertising Space SUPERSEDED BY REGULATION 25137-12
368 12/05/73 205-028 Payments Received by Persons Required to Vacate Real Property INCORPORATED FEDERAL LAW
370 01/11/74 205-085

Combination of General and Financial Corporations

(LR-119, previously withdrawn by LR-370, remains withdrawn)

SUPERSEDED BY REGULATION 25137-10
378 08/27/74 205-173 Limitation on Deduction of Investment Interest Expense INCORPORATED FEDERAL LAW
380 01/13/75 205-235 Renter Credit: Taxability of Refund INCORPORATED FEDERAL LAW
381 03/04/75 205-234 Delinquency Penalties on Additional Tax Assessed on Audit FOLLOW FEDERAL LAW
383 03/18/75 205-233 Estimated Tax Penalty: When Required Payment is Minimum Tax OBSOLETE: PRIOR LAW (NOT APPLICABLE)
384 03/17/75 205-236 Mathematical Errors: Estimated Tax INCORPORATED FEDERAL LAW
387 05/05/75 205-317 Contingent Beneficiary: Tax on Preference Income OBSOLETE: PRIOR LAW (NOT APPLICABLE)
388 05/21/75 205-318

Deductions: Employees’ Contributions to California Unemployment Ins.

(LR-313, previously withdrawn by LR-388, remains withdrawn)

INCORPORATED FEDERAL LAW
391 09/22/75 205-333 Basis: Community Property Assets Sold by Executor or Surviving Spouse INCORPORATED FEDERAL LAW
392 09/23/75 205-334

Corporate Underpayment Penalty When Filing Extension is Granted

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

OBSOLETE: PRIOR LAW (NOT APPLICABLE)
393 11/04/75 205-340 Surviving Spouse’s Basis for Quasi-Community Property INCORPORATED FEDERAL LAW
397 08/09/76 205-520 Special Tax Credits Applied to Trust Accumulation Distributions INCORPORATED FEDERAL LAW
398 08/09/76 205-518 Diversion of Campaign Funds INCORPORATED FEDERAL LAW
400 01/19/77 205-584 Application of Renter’s Credit to Spouses Married During the Taxable Year OBSOLETE: PRIOR LAW (NOT APPLICABLE)
401 01/19/77 205-585 Basis: Surviving Spouse’s Own One-Half of Community Property INCORPORATED FEDERAL LAW
403 01/27/77 205-591 Treatment of Excise Taxes: Sales Factor of the Apportionment Formula OBSOLETE: PRE-UDITPA
404 01/27/77 205-767 Limited Partner: Right to Demand Records for an Out-of-State Partnership OBSOLETE: PRIOR LAW (NOT APPLICABLE)
406 06/22/77 205-768 Unrelated Debt-Financed Income INCORPORATED FEDERAL LAW
407 07/22/77 205-802 Filing Requirements of a Receiver/Trustee of a Bankrupt Corporation SUPERSEDED BY FEDERAL LAW
408 10/17/77 205-803 Renter’s Credit: Statute of Limitations OBSOLETE: PRIOR LAW (NOT APPLICABLE)
411 01/16/79 206-101 Ownership Requirement for Combined Reporting: Insurance Company REDUNDANT (SEE LR-410)
412 01/16/79 206-102 Taxation of California PERS Benefits INCORPORATED FEDERAL LAW
414 09/07/79 206-282 Agricultural Irrigation Equipment Credit OBSOLETE: PRIOR LAW (NOT APPLICABLE)
416 07/30/80 206-409 Calculation of Preference Income for Banks and Financial Corporations OBSOLETE: PRIOR LAW (NOT APPLICABLE)
420 01/18/82 400-021 Interpretation of Section 17053.5 Renter’s Credit OBSOLETE: PRIOR LAW (NOT APPLICABLE)
421 03/09/82 400-022 Deductibility of Interest on Inheritance Taxes OBSOLETE: PRIOR LAW (NOT APPLICABLE)
422 09/21/82 400-230 Investment Interest Expense Limitation: Indebtedness before 9/11/75 INCORPORATED FEDERAL LAW
423 11/09/82 400-234 Basis: Property Acquired on Death After Repeal of Inheritance Tax Law INCORPORATED FEDERAL LAW
425 12/05/84 400-995 Taxation of California STRS Family Allowance Benefits INCORPORATED FEDERAL LAW
428 08/19/87 ------- Small Business Stock (Section 18162.5) OBSOLETE: PRIOR LAW (NOT APPLICABLE)
89-1 06/06/89 401-738

Financial Corporation Offset

(LR-331, previously withdrawn by LR 89-1, remains withdrawn)

(LR-360, previously withdrawn by LR 89-1, remains withdrawn)

OBSOLETE: PRIOR LAW (NOT APPLICABLE)
94-1 03/08/94 402-679 Application of the term "Taxpayer" OBSOLETE: PRIOR LAW (NOT APPLICABLE)
96-1 03/22/96 402-833 Double or Single Weighted Sales Factor OBSOLETE: PRIOR LAW (NOT APPLICABLE)

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