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LEGAL RULINGS WITHDRAWN ON 12/04/98

Ruling

Issued

CCH

Subject Matter

Reason for Withdrawl

00-007 06/27/58 200-961 Financial Corporations: Computation of liability upon change from general business corporation SUPERSEDED BY REGULATION 23183
00-010 06/27/58 200-964 Deductions: Washington State Business and Occupation Tax PRIOR LAW
00-014 06/27/58 200-968 Community Income: During administration of wife’s estate UNNECESSARY
00-020 06/24/58 200-974 Franchise Tax: Proration upon qualifying as an insurance company SUPERSEDED BY SECTION 23151.1
00-023 06/23/58 200-977 Nonresident estates: Tax credits SUPERSEDED BY REGULATION 18001-1
00-025 06/23/58 200-979 Death Benefits: State retirement system; death in line of duty PRIOR LAW
00-026 06/30/58 200-980 Gross Income: renegotiation rebate PRIOR LAW
00-029 06/25/58 200-983 Corporations: Change from commercial to exempt status SUPERSEDED BY SEC. 23151.1
00-033 06/25/58 200-987 Trusts: Single or multiple PRIOR LAW
00-041 06/25/58 200-995 Public Heath Service: Tax status of commissioned members CITES REGULATION THAT HAS BEEN REPEALED
00-048 06/27/58 201-002 Residence: Determination of status UNNECESSARY
00-049 06/27/58 201-003 Residence UNNECESSARY
00-051 06/27/58 201-005 Bad Debt Reserves: Building and loan associations SUPERSEDED BY REGULATION 24348
00-053 06/27/58 201-007 Community Property Agreement: Nonresident spouses UNNECESSARY
00-054 06/27/58 201-008 Residence: Effect of military personnel registering to vote SUPERSEDED BY FEDERAL REGULATIONS
00-061 06/27/58 201-015 Corporate Reorganizations: Step transaction CONFORMED TO FEDERAL LAW
00-063 06/27/58 201-017 Associations Taxable as Corporations: Oil and gas joint operating agreements SUPERSEDED BY REG. 23038
00-065 06/27/58 201-019 Community Property: Property held in joint tenancy UNNECESSARY
00-078 06/16/58 201-032 Date of Dissolution: Credit Unions SUPERSEDED BY REGULATION 23331
00-083 06/17/58 201-037 Residence: Military personnel PRIOR LAW
00-092 06/25/58 201-046 Receivers, Trustees, and Assignees for Benefit of Creditors: Liability under the Bank and Corp. Tax Law PRIOR LAW
00-093 06/25/58 201-047 Residence: Military Personnel PRIOR LAW
00-103 06/25/58 201-057 Residence UNNECESSARY
00-104 06/25/58 201-058 Source of Income: Tax credits UNNECESSARY
00-110 05/16/58 201-064 Community Property: Division upon divorce UNNECESSARY
00-115 05/12/58 201-069 Production Credit Associations: Interest on government bonds SUPERSEDED BY CASE LAW
00-121 05/08/58 201-075 Dividend Tax: Singapore PRIOR LAW
00-132 06/23/58 201-086 Recording Artists: Taxability of income; Change of residence status SUPERSEDED BY APPEAL OF VIRGIL M. & JEANNE P. MONEY
00-148 06/24/58 201-102 Month: Construction Previously withdrawn by LR-310 which is itself withdrawn by this notice.
00-149 06/24/58 201-103 Residence: Wife of military personnel PRIOR LAW
00-151 06/24/58 201-105 Interest Income: Securities of a corporation wholly owned by a municipal corporation PRIOR LAW
00-152 06/24/58 201-106 License Taxes: Offset under Section 23184(c) PRIOR LAW
00-157 12/05/58 201-111 Income Tax of a Foreign Country Previously withdrawn by LR-343 which is itself withdrawn by this notice
00-160 12/02/57 201-114 Community Property: Amounts paid after death UNNECESSARY
00-163 11/22/57 201-117 Treaties: Taxation of foreign corporations exempt from federal taxation UNNECESSARY
00-164 12/05/58 201-118 Loss of Exempt Status by Social Clubs Previously withdrawn by LR-430 which is itself withdrawn by this notice
00-165 11/13/57 201-119 Residents: Incompetents PRIOR LAW
00-169 10/29/57 201-123 Foreign Trusts: Taxability of accumulated income PRIOR LAW
00-186 12/05/58 201-140 Combined Report – Computation of Loss on Liquidation of Subsidiary Previously withdrawn by LR-394 which is itself withdrawn by this notice.
00-191 12/05/58 201-145 Taxes Paid Other Countries: Japanese Tax W/H on Rental Income Previously withdrawn by LR-336 which is itself withdrawn by this notice.
00-194 01/22/57 201-148 Taxability of Income Under Section 17596: Date of accrual of income from trust where there is a change in beneficiary’s residence SUPERSEDED BY APPEAL OF VIRGIL M. & JEANNE P. MONEY
00-240 10/28/59 201-424 Tax Credit: New York and District of Columbia Unincorporated Business Taxes PRIOR LAW
00-255 08/21/64 202-491 Gross Income: Exempt Interest Income PRIOR LAW
00-259 08/21/64 202-495 Corporations Formerly Subject to Franchise Tax SUPERSEDED BY SEC. 23151.1
00-260 08/21/64 202-496 Exemption: Homestead Survival on Divorce UNNECESSARY
00-281 04/23/65 202-858 Tax Rate Change: Applicability of Composite Rate; Composite rate not applicable to dissolved fiscal year corporation PRIOR LAW
00-285 04/23/65 202-862 Banks: Bad Debt Reserve Existing on Liquidation SUPERSEDED BY REGULATION 24348
00-287 04/23/65 202-864 Allocation: Stock Broker Partnership Income PRIOR LAW'; PRE-UDITPA
00-291 04/23/65 202-868 Source of Trust Income: Corpus Consists of Intangibles SUPERSEDED BY REGULATION 17953
00-297 04/23/65 202-874 Cooperative: Year of Inclusion of Advances to Members PRIOR LAW
00-307 08/25/66 203-406 Title Insurance Company: Trust Department and Escrow Services PRIOR LAW
00-308 08/25/66 203-407 Savings and Loan Associations: Partially Guaranteed Loans; Effect on Bad Debt Reserve SUPERSEDED BY REGULATION 24348
00-310 08/25/66 203-409 Definition of Month
(LR-148, previously withdrawn by LR-310, remains withdrawn)
SUPERSEDED BY SEC. 23151.1
00-312 08/25/66 203-411 Tax Exempt Business League UNNECESSARY
00-314 08/25/66 203-413 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) SUPERSEDED BY REGULATION 24348
00-315 08/25/66 203-414 Financial Corporations – Right of Offset by Cooperatives Previously withdrawn by LR-320 which is itself withdrawn by this notice
00-316 08/25/66 203-415 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) SUPERSEDED BY REGULATION 24348
00-317 08/25/66 203-416 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) SUPERSEDED BY REGULATION 24348
00-320 01/19/67 203-659 Withdrawal of LR-315
(LR-315, previously withdrawn by LR-320, remains withdrawn)
UNNECESSARY
00-325 02/28/68 203-872 Tax Credit: Computation of Credit for Taxes Paid to Another State UNNECESSARY
00-336 05/06/69 204-218 Taxes Paid Other Countries: Japanese Tax on Rental or Royalty Income
(LR-191, previously withdrawn by LR-336, remains withdrawn)
PRIOR LAW
00-343 04/15/70 204-419 Withdrawal of LR-157
(LR-157, previously withdrawn by LR-343, remains withdrawn)
UNNECESSARY
00-350 08/01/72 204-905 Financial Corporations: Offsets Against Tax PRIOR LAW
00-352 01/08/73 204-907 Foreign Taxes Paid by Motion Picture Distributors or Producers UNNECESSARY
00-361 05/11/73 204-971 Deductions: Personal Property Taxes PRIOR LAW
00-363 08/24/73 205-023 Corporation: Commencing Year Credits as Applied to Dissolving Year Liability PRIOR LAW
00-369 01/03/74 --- Characterization of the Texas Oil and Natural Gas Production Tax Previously withdrawn by LR-405 which is itself withdrawn by this notice
00-371 01/15/74 205-086 Deductions: Deductibility of Hawaiian Gross Income from California Income for Tax Purposes PRIOR LAW
00-373 04/11/74 205-117 Effect of Oregon Homeowner and Renter Property Tax Refund Claim Upon California Tax Credit PRIOR LAW
00-374 07/02/74 205-118 Corporate Deductions – Interest Previously withdrawn by LR-429 which is itself withdrawn by this notice
00-377 08/07/74 205-174 Tax Offset of "Utility Users’ Taxes" by Savings and Loan Associations PRIOR LAW
00-390 06/02/75 205-321 Cooperative: Effect of Payment of Federal Income Tax Liability on California Franchise Tax; Ability to Establish Nontaxable Reserves PRIOR LAW
00-394 12/17/75 205-374 Withdrawal of LR-186
LR-186, previously withdrawn by LR-394, remains withdrawn
UNNECESSARY
00-399 01/19/77 205-583 Taxable Status: Native Americans (Indians): Reservation Indians Not Taxable on Income Derived From Reservation Sources UNNECESSARY
00-405 06/01/77 205-801 Withdrawal of LR-369
LR-369, previously withdrawn by LR-405, remains withdrawn
UNNECESSARY
00-426 12/24/86 401-481 Sale of Partnership Interest Previously withdrawn by LR-429 which is itself withdrawn by this notice
00-427 02/01/87 401-482 Taxation of Insurance Companies Engaged in Noninsurance Business Activities SUPERSEDED BY CASE LAW
00-429 03/28/88 401-616 Withdrawal of LR-374 and LR-426
(LR 374 and LR-426, previously withdrawn by LR-429, remain withdrawn
UNNECESSARY
00-430 05/09/88 --- Withdrawal of LR-164
(LR-164, previously withdrawn by LR-430, remains withdrawn)
UNNECESSARY