MyFTB accountLegal ruling 1998-2 Attachment
| Ruling | Issued | CCH | Subject Matter | Reason 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| 001 | 06/27/58 | 200-955 | Foreign Corporations: Doing Business | SUPERSEDED BY APPEAL OF AUTO-TRANSIT |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) |