Corporate, Excise, and Insurance Tax Division
Directives & Technical Advice Memoranda
Note: Older publications may have been affected by more
recent legislation.
Corporate Income and Franchise Tax
Directives
| CD-12-02 |
Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) |
April 19, 2012 |
| CD-12-01 |
Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return for Tax Years Beginning Before January 1, 2012 |
April 19, 2012 |
| CD-11-01 |
Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (replaced by CD-12-01 and CD-12-02) |
November 16, 2011 |
| CD-08-2 |
Revised Guidelines for Renewable Energy Tax Credit |
September 15, 2008 |
| CD-06-1 |
Effect of an Extension on the Statutes of Limitations |
October 25, 2006 |
| CD-04-2 |
Wage Standard Tests for Article 3A Tax Credits |
March 17, 2004 |
| CD-04-1 |
Effect of Separately Stated Items of Income on
Income Tax Returns Filed by Pass-through Entities |
February 16, 2004 |
| CD-02-3 |
Internal Revenue Code § 338(h)(10) |
May 31, 2002 |
| CD-02-2 |
Corporate Members of Limited Liability
Companies |
May 31, 2002 |
| CD-02-1 |
Nexus and Filing Obligations of Corporate
Members of LLCs |
May 31, 2002 |
| CD-01-1 |
Business v. Nonbusiness Income and
the Lenox Decision |
November 20, 2001 |
| PD-00-3 |
Revised Guidelines for Renewable
Energy Credits (See CD-08-2 for recent law changes) |
December 4, 2000 |
| CD 99-1 |
Nexus of An Out-of-State Mortgage Lender |
February 19, 1999 |
| CD 98-4 |
Doing Business |
November 19, 1998 |
| CD 98-3 |
Credit for Investing in Machinery and Equipment |
November 20, 1998 |
| CD 98-2 |
Nexus of A Manufacturer's Representative (modified by CD 98-4) |
April 27, 1998 |
| CD-98-1 |
Effective Date For Payment of Franchise Tax By
Motor Carriers |
March 13, 1998 |
Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2008)
Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2000)
Technical Advice Memoranda
| CTAM 97-15 |
Domestic Corporations and Income Apportionment |
September 16, 1997 |
| CTAM 97-14 |
Subsidiary Dividends and Other Dividend Income |
September 15, 1997 |
| CTAM 97-13 |
Qualified Subchapter S Subsidiaries |
August 1, 1997 |
| CTAM 97-12 |
Number not used |
|
| CTAM 97-11 |
Number not used |
|
| CTAM 97-10 |
Number not used |
|
| CTAM 97-9 |
Qualified Subchapter S Subsidiaries |
April 7, 1997 |
| CTAM 97-8 |
Number not used |
|
| CTAM 97-5 |
Withdrawn - Obsolete |
|
| CTAM 97-4 |
Deferred Liabilities/Deferred Tax Assets (obsolete
for taxable years beginning on or after January 1, 2007. See S.L. 06-95,
s.1.1) |
August 1, 1996 |
| CTAM 97-3 |
New IRS "Check the Box" Regulations & Qualified
Subchapter S Subsidiaries |
January 27, 1997 |
| CTAM 97-1 |
Number not used |
|
Excise Tax
Technical Advice Memoranda
| CTAM 97-2 |
Sales of Alcoholic Beverages on Military Bases |
February 25, 1997 |
Insurance Gross Premium Tax
Directives
| CD-08-1 |
Allocation of Premium Income From Group Life Insurance Policies |
January 23, 2008 |
| CD-04-2 |
Wage Standard Tests for Article 3A Tax Credits |
March 17, 2004 |
Privilege Tax
Directives
| CD 99-2 |
New Tax on Pawnbrokers and Check-Cashing Businesses |
September 15, 1999 |
Technical Advice Memoranda
| CTAM 97-7 |
Interpretation of Secrecy Provision/ Providing
Information to Government Agencies |
March 12, 1997 |
| CTAM 97-6 |
Gross Receipts Tax on Boxing Matches/Clarification
of Existing Policy |
March 4, 1997 |
Last modified on:
06/03/13 10:25:45 AM.
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