Click on a letter of the alphabet below to access the appropriate tax rulings.
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APPLICATION OF EXCISE TAX TO FAMILY-OWNED NON-CORPORATE ENTITIES (PDF)- March 2002 |
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APPORTIONMENT--DROP SHIPMENTS (PDF) - April 2004 |
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APPORTIONMENT--GOODS SHIPPED OUT-OF-STATE LOCATION (PDF) - July 1995 |
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APPORTIONMENT--NEXUS IN FOREIGN STATES (PDF) - May 2006 |
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APPORTIONMENT--SALES FACTOR (PDF) - February 1995 |
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APPORTIONMENT--SOURCING OF ROYALTY INCOME (PDF) - October 2002 |
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BUSINESS TRUST--TREATED AS SEPARATE ENTITY FROM CERTIFICATE HOLDER (PDF) - July 1998 |
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C CORPORATION MERGED INTO LLC (PDF) - April 2002 |
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C CORPORATION's NOLs and the 26 USC & 338(h)(10) ELECTION (PDF) - July 2006 |
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CERTIFICATE OF AUTHORITY--NOT-FOR-PROFIT (PDF) - April 1999 |
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CORPORATE LIMITED PARTNERS--DOING BUSINESS IN TENNESSEE (PDF) - June 1995 |
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CORPORATE LIMITED PARTNERS--DOING BUSINESS IN TENNESSEE (PDF) - December 1995 |
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CORPORATE LIMITED PARTNERS--DOING BUSINESS IN TENNESSEE (PDF) - December 1997 |
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CORPORATE LIMITED PARTNERS--DOING BUSINESS IN TENNESSEE (PDF) - December 1997 |
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CORPORATE PARTNERS--GENERAL, LIMITED AND APPORTIONMENT FORMULA (PDF) - May 1995 |
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CORPORATE PARTNERS--REPORTING REQUIREMENTS FOR LIMITED AND GENERAL PARTNERS (PDF) - April 1996 |
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CORPORATE PARTNERS AND PARTNERSHIPS--DOING BUSINESS IN TENNESSEE AND FILING REQUIREMENTS (PDF) - December 1997 |
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DISTRUBUTION OF ASSETS - IRC SECTION 338(h)(10) (PDF) - October 2001 |
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DOING BUSINESS IN TENNESSEE (PDF) - January 1994 |
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DOING BUSINESS IN TENNESSEE (PDF) - July 2002 |
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DOING BUSINESS IN TENNESSEE--CORPORATE OFFICER LIVING IN TENNESSEE (PDF) - February 1997 |
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DOING BUSINESS IN TENNESSEE--CUSTOMERS IN TENNESSEE (PDF) - April 1996 |
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EMPLOYEE RETIREMENT SECURITY ACT (ERISA) (PDF) - January 1997 |
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ERISA PENSION PLAN SUBSIDIARY (PDF)_- January 1995 |
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EXEMPTIONS FOR PROVIDERS OF LOW-INCOME HOUSING (PDF)_- April 2007 |
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FAMILY-OWNED ENTITY (PDF) - January 2001 |
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FAMILY-OWNED NON-CORPORATE ENTITY EXEMPTION--LIMITED PARTNERSHIP PARTLY OWNED BY GRANTOR TRUST - February 2008 |
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FAMILY-OWNED NON-CORPORATE ENTITY EXEMPTION AND PROVISION OF SERVICES (PDF) - September 2006 |
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FINANCIAL INSTITUTIONS--APPORTIONMENT (PDF) - June 1997 |
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FINANCIAL INSTITUTIONS--APPORTIONMENT (PDF) - March 1998 |
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FINANCIAL INSTITUTIONS--APPORTIONMENT CLASSIFICATIION AND FILING REQUIREMENTS (PDF) - November 1996 |
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FINANCIAL INSTITUTIONS--APPORTIONMENT CLASSIFICATION AND FILING REQUIREMENTS (PDF) - December 1996 |
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FINANCIAL INSTITUTIONS--CLASSIFICATION, RETURNS REQUIRED AND APPORTIONMENT (PDF) - November 1995 |
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FINANCIAL INSTITUTIONS--CLASSIFICATION, SECOND TIER SUBSIDIARY (PDF) - July 1998 |
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FINANCIAL INSTITUTIONS--CLASSIFICATION AND TAXATION OF LIMITED LIABILITY COMPANIES (PDF) - October 1998 |
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FINANCIAL INSTITUTIONS--DOING BUSINESS IN TENNESSEE (PDF) - July 2000 |
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FINANCIAL INSTITUTIONS --DOING BUSINESS IN TENNESSEE AND COMBINED RETURNS (PDF) - July 2006 |
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FINANCIAL INSTITUTIONS--NEXUS, UNITARY BUSINESS, SOURCING OF RECEIPTS (PDF) - June 2002 |
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FINANCIAL INSTITUTIONS--REIT--CLASSIFICATION AND FILING REQUIREMENTS FOR A UNITARY GROUP (PDF) - July 2000 |
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FINANCIAL INSTITUTIONS--SECOND TIER SUBSIDIARIES (PDF) - December 1997 |
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FOREIGN CORPORATION-TREATY-FREE TRADE ZONE (PDF) - December 1999 |
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FRANCHISE EXCISE TAX APPORTIONMENT DROP SHIPMENTS (PDF) - April 2004 |
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FRANCHISE EXCISE TAX LIABILITY OF CORPORATE GENERAL PARTNER IN LIMITED PARTNERSHIP (PDF) - February 1995 |
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FREE TRADE ZONE SALES-EXCISE TAX LIABILITY (PDF) - May 2001 |
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INDUSTRIAL MACHINERY EXCISE TAX CREDITS--TRANSFER OF ASSETS (PDF) - July 1997 |
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JOB TAX CREDIT (PDF) - July 2004 |
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JOBS TAX CREDIT--PRODUCT SERVICE CENTER (PDF) - July 1998 |
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LIMITED LIABILITY COMPANIES--EXEMPTION UNDER TENN. CODE ANN. SECTION
67-4-2008(a)(8) (PDF) - September 2004 |
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LIMITED LIABILITY COMPANIES--CHECK-THE-BOX PROVISIONS (PDF) - October 1997 |
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LIMITED LIABILITY COMPANY AND A CORPORATE MEMBER (PDF) - December 1998 |
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LIMITED LIABILITY COMPANY AND HOLDING SUBSIDIARY (PDF) - January 2004 |
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LIMITED LIABILITY COMPANY--TAXABILITY OF AN LLC AND A CORPORATE (PDF) - December 1997 |
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LIMITED PARTNERSHIP--EFFECTIVE DATE OF PUBLIC CHAPTER 406, SECTIONS 3 AND 4, OF THE PUBLIC ACTS OF 1999 (PDF) - April 2000 |
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LIMITED PARTNERSHIP--OWNING STOCK IN TENNESSEE CORPORATION (PDF) - April 2000 |
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LIMITED PARTNERSHIP--INVESTMENTS HELD OUTSIDE TENNESSEE (PDF) - March 2000 |
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LIQUIDATIION--ACCOUNTING PERIOD AND FILING REQUIREMENTS FOLLOWING SALE OF ASSETS (PDF) - December 1997 |
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LIQUIDATION--I.R.C.§337 TRANSACTION (PDF) - June 1996 |
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LLCs--EXEMPTION (PDF) - August 2002 |
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LOSS CARRYOVERS FROM BARRED YEARS (PDF) - April 1996 |
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MINIMUM MEASURE - DEDUCTION OF EXPENSES FROM ANNUAL RENT (PDF) - April 2006 |
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NET EARNINGS AND DEDUCTION OF EXPENSES FOR LICENSING INTANGIBLES (PDF) - July 2006 |
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NET EARNINGS AND DEDUCTION OF EXPENSES FOR LICENSING INTANGIBLES (PDF) - September 2006 |
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NET OPERATING LOSS CARRYOVERS AFTER CONVERSION FROM CORPORATION TO LLC - June 2006 |
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NEXUS FOR TAX PURPOSES--DOING BUSINESS IN TENNESSEE (PDF) - June 1995 |
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NEXUS FOR TAX PURPOSES--DOING BUSINESS IN TENNESSEE (PDF) - June 1997 |
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NEXUS FOR TAX PURPOSES--DOING BUSINESS IN TENNESSEE (PDF) - June 1997 |
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NEXUS--LEASING REAL PROPERTY (PDF) - March 1999 |
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OBLIGATED MEMBER ENTITY FOLLOWING REORGANIZATION (PDF) - March 2008 |
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PASS-THROUGH INCOME (LOSS) - TREATMENT WHEN ALREADY REPORTED/TAXED (PDF) - March 2006 |
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PRODUCTION OF MOVIE, EPISODIC TELEVISION PROGRAM--STATUTORY REQUIREMENTS FOR INCENTIVES - July 2007 |
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PRODUCTS STORED IN TENNESSEE WAREHOUSE (PDF) - August 2002 |
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QUALIFICATION AS A HOSPITAL COMPANY (PDF) - March 2007 |
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QUALIFIED SUBCHAPTER S SUBSIDIARY (PDF) - January 2005 |
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QUALIFYING INVESTMENT SECURITIES--COMMODITIES FUTURES CONTRACTS (PDF) - January 2007 |
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REAL ESTATE INVESTMENT TRUSTS--CLASSIFICATION, NEXUS AND TAXATION (PDF) - November 1998 |
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REAL ESTATE INVESTMENT TRUSTS--SEPARATE ENTITY CLASSIFICATION OF SUBSIDIARIES AND DOING BUSINESS IN TENNESSEE (PDF) - January 1998 |
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RETAIL FACILITY BUILT ON STATE LINE (PDF) - July 1997 |
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RENT AND SUBRENT OFFSETS (PDF) - May 2001 |
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SURVIVAL OF NOL IN MERGER INVOLVING DISREGARDED SINGLE MEMBER LLC - July 2006 |
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TAX TREATMENT OF BUSINESS TRUSTS/LIMITED LIABILITY COMPANIES WHOLLY-OWNED BY BUSINESS TRUST DISREGARDED FOR FEDERAL INCOME TAX PURPOSES (PDF) - February 2008 |
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TENNESSEE EXCISE TAX TREATMENT OF INCOME RECOGNIZED UNDER THE PROFIT SPLIT METHOD OF IRC § 936(h)(5)(C)(ii) (PDF) - January 2006 |
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USE OF NOLs UPON DISSOLUTION, MERGER, CONVERSION OR REORGANIZATION (PDF) - May 2007 |
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VENTURE CAPITAL FUND EXEMPTION (PDF) - September 2000 |
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VENTURE CAPITAL FUND EXEMPTION (PDF) - September 2002 |
