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Legal Rulings: Withdrawn

This list only contains Legal Rulings that were subsequently withdrawn. You need Adobe Reader to view or print them.

Under the Status column , LR stands for “Legal Ruling” and refers to the active rulings.

Number Title Status / Superseding ruling or notice
001 Foreign Corporations: Doing Business Withdrawn by LR 98-2
002 Alimony: Principal Sum Paid in Installments Withdrawn by LR 98-2
003 Illegal Expenses: Cost of Goods Sold Withdrawn by LR 98-2
004 Holding Period: Sale of Goodwill Withdrawn by LR 98-2
005 Penalties: With Respect to Decedents Withdrawn by LR 98-2
006 Fraud Penalty Withdrawn by LR 98-2
007 Financial Corporations: Computation of liability upon change from general business corp. Withdrawn by LR 98-6
008 Interest: Taxability of Interest From City of Honolulu Bonds Withdrawn by LR 98-2
009 Deductions: Overcharges Paid to O.P.A Withdrawn by LR 98-2
010 Deductions: Washington State Business and Occupation Tax Withdrawn by LR 98-6
014 Community Income: During Administration of Wife's Estate Withdrawn by LR 98-6
015 Deductions: Indiana Gross Income Tax Withdrawn by LR 98-2
016 Group Insurance: Premiums Paid by Employer Withdrawn by LR 98-2
017 Alimony: Lump Sum Settlement of Periodic Payments Withdrawn by LR 98-2
018 Foreign Corporations: Maintaining a Stock of Goods in California Withdrawn by LR 98-2
019 Worthless Stock: Determination of Worthlessness Withdrawn by LR 98-2
020 Franchise Tax: Proration Upon Qualifying as an Insurance Company Modified by LR 427 and
Withdrawn by LR 98-6
021 Capital Assets: Fictitious Radio Characters Withdrawn by LR 98-2
022 Liquidation Payments: Character of Royalty Payments to Stockholders Withdrawn by LR 98-2
023 Nonresident Estates: Tax Credits Withdrawn by LR 98-6
024 Dependent: Adoption Withdrawn by LR 98-2
025 Death Benefits: State Retirement System; Death in Line of Duty Withdrawn by LR 98-6
026 Gross Income: Renegotiation Rebate Withdrawn by LR 98-6
027 Claims for Refund: Sufficiency Withdrawn by LR 98-2
028 Dissolution: Proration of Franchise Tax Withdrawn by LR 98-2
029 Corporations: Change From Commercial to Exempt Status Withdrawn by LR 98-6
030 Adjusted Gross Income: Gambling Losses Withdrawn by LR 98-2
031 Gross Income: Six-Year Statute of Limitations Withdrawn by LR 98-2
032 Doing Business: Transferring Liquidating Activities to California Withdrawn by LR 98-2
033 Trusts: Single or Multiple Withdrawn by LR 98-6
034 Exchange Teachers: Deductibility of Expenses Withdrawn by LR 98-2
035 Nonresident: Taxability of Income; Business Situs of Property Withdrawn by LR 98-2
036 Estates: Income and Basis; Probate Code Section 201.5 Withdrawn by LR 98-2
037 Proposed Assessments: Revision After Limitation Period Withdrawn by LR 98-2
039 Alimony: Deduction Withdrawn by LR
041 Public Health Service: Tax Status of Commissioned Members Withdrawn by LR 98-6
042 Gross Income: Tips Withdrawn by LR 98-2
043 Compensation: Services Rendered for a Period of 36 Months or More Withdrawn by LR
044 Commercial Domicile: Change Withdrawn by LR 98-2
045 Corporate Liquidation: Timely Election to Recognize Gains Withdrawn by LR 98-2
046 Notice to Withhold Taxes Due Withdrawn by LR 98-2
047 Administration Expenses: Deductibility by Widow; Executrix Fees Withdrawn by LR 98-2
048 Residence: Determination of Status Withdrawn by LR
049 Residence Withdrawn by LR 98-6
050 Sale or Exchange: Release of an Option Withdrawn by LR 98-2
051 Bad Debt Reserves: Building and Loan Associations Withdrawn by LR 98-6
052 Litigation Settlement: Nature of Income Withdrawn by LR 98-2
053 Community Property Agreement: Nonresident Spouses Withdrawn by LR 98-6
054 Residence: Effect of Military Personnel Registering to Vote Withdrawn by LR 98-6
055 Agents in State, but not "Doing Business" Withdrawn by LR 98-2
056 Estates and Trusts: Charitable Deduction Withdrawn by LR 98-2
057 Refund Claims: Sufficiency Withdrawn by LR 98-2
058 Residents: Change of Status; Pensions Withdrawn by LR 98-2
060 Returns: Filing Requirements; Gross Income Withdrawn by LR 98-2
061 Corporate Reorganizations: Step Transaction Withdrawn by LR 98-6
062 Alimony: What Constitutes a Divorce in Foreign Proceedings Withdrawn by LR 98-2
063 Associations Taxable as Corporations: Oil and Gas Joint Operating Agreements Withdrawn by LR 98-6
064 Proposed Assessments: Revision After Limitation Period Withdrawn by LR 98-2
065 Community Property: Property Held in Joint Tenancy Withdrawn by LR 98-6
066 Decedents: Final Return; Unamortized Cost of Improvements Withdrawn by LR 98-2
067 Bond Premiums: Election to Amortize Withdrawn by LR 98-2
068 State Employees' Retirement System: Lump-Sum Payments Withdrawn by LR 98-2
069 Military Pay: Exclusion Withdrawn by LR 98-2
070 Related Taxpayers: Credit of Overpayments Against Deficiencies Withdrawn by LR 98-2
071 Property Settlement Agreements: Incident to a Decree of Divorce Withdrawn by LR 98-2
072 Interest on Deficiencies: Tax Paid in Installments Withdrawn by LR 98-2
073 Corporation Income Tax: Corporations Subject Withdrawn by LR 98-2
074 Minimum Tax: Inactive Qualified Foreign Corporations Withdrawn by LR 98-2
077 Accounting Methods: Changeover from Cash to Accrual Basis Withdrawn by LR 98-2
078 Date of Dissolution: Credit Unions Withdrawn by LR 98-6
079 Effective Date of Amendments: Application of Section 19053.9 Withdrawn by LR 98-2
081 Alimony: Lump-Sum vs. Periodic Payments Withdrawn by LR 98-2
082 Statute of Limitations: Fiduciaries Withdrawn by LR 98-2
083 Residence: Military Personnel Withdrawn by LR 98-6
085 Deductions: Allocable to Exempt Income Withdrawn by LR 323 (AND LR 98-2)
086 Alimony: Insurance Premiums Withdrawn by LR 98-2
087 Allocation: Tramp Steamships Withdrawn by LR 98-2
088 Exclusions from Gross Income Withdrawn by LR 98-2
089 Allocation: Principal Office Withdrawn by LR 98-2
091 Allocation: Sales Agent Withdrawn by LR 98-2
092 Receivers, Trustees, and Assignees for Benefit of Creditors: Liability Under Bank and Corporation Tax Law Withdrawn by LR 98-6
093 Residence: Military Personnel Withdrawn by LR 98-6
094 Returns: Sufficiency Withdrawn by LR 98-2
095 Nonresident: Source of Income Payments Withdrawn by LR 98-2
096 Capital Gains: Reduction of Gain Previously Reported Withdrawn by LR 98-2
097 Gross Income: Pension Fund Deductions; Disability Payments Withdrawn by LR 98-2
098 Federal Adjustments: Statute of Limitations; "Final Determination" Withdrawn by LR 98-2
099 Sale of Assets on a Deferred Basis: Contract of Sale Withdrawn by LR 98-2
100 Offset of Barred Deficiency Withdrawn by LR 98-2
101 Application of Sections 18586.2 and 18586.3 Withdrawn by LR 98-2
102 Fulbright Grants: Taxability Withdrawn by LR 98-2
103 Residence Withdrawn by LR 98-6
104 Source of Income: Tax Credits Withdrawn by LR 98-6
105 Delinquency Penalty: Failure to File; Reasonable Cause Withdrawn by LR 98-2
106 Information Returns: Savings and Loan Associations Withdrawn by LR 98-2
107 Application of Sections 18091-18100 Modified by LR 329 and
Withdrawn by LR 98-2
108 Charitable Deductions: Estates Withdrawn by LR 98-2
109 Basis: Property Received by Reason of Death Withdrawn by LR 98-2
110 Community Property: Division Upon Divorce Withdrawn by LR 98-6
111 Election to Report Gain on an Installment Basis Withdrawn by LR 98-2
112 Death Benefits: University of California Retiring Annuities System Withdrawn by LR 98-2
113 Tax Credits: Philippine Income and Excise Taxes on Dividends Withdrawn by LR 98-2
114 Production Credit Associations: Interest on Government Bonds Withdrawn by LR 98-2
115 Production Credit Associations: Interest on Government Bonds Withdrawn by LR 98-6
116 Revocation of Exempt Status: Computation on the First Taxable Year Withdrawn by LR 98-2
117 Doing Business Withdrawn by LR 98-2
118 Tax Credit: Territory of Hawaii Withdrawn by LR 98-2
119 Allocation: Combined Reporting Withdrawn by LR 370 (AND LR 98-2)
120 Transfer of Oil and Gas Interest: Capital Gain or Ordinary Income Withdrawn by LR 98-2
121 Dividend Tax: Singapore Withdrawn by LR 98-6
124 Refund Claims: Based on Renegotiation of Government Contracts Withdrawn by LR 98-2
125 Business Situs of Intangible: Nonresident Partners Withdrawn by LR 98-2
126 Transferee Liability Withdrawn by LR 98-2
127 Cancellation of Contracts Withdrawn by LR 98-2
128 Interest Equivalent: Computation Under Regulation 24126 Modified by LR 379 and
Withdrawn by LR 98-2
129 Interest Equivalent: Exempt Interest Withdrawn by LR 98-2
130 Basis: Property Acquired by Involuntary Conversion Withdrawn by LR 98-2
131 Joint Returns Under Section 18470 Withdrawn by LR 98-2
132 Recording Artists: Taxability of Income; Change of Residence Status Withdrawn by LR 98-6
134 Joint Liability Withdrawn by LR 98-2
135 Cancellation of Indebtedness: Bankruptcy Withdrawn by LR 98-2
136 Refund Claims: Timeliness Withdrawn by LR 98-2
137 Annuities: Employer's Contribution Withdrawn by LR 98-2
138 Involuntary Conversion Withdrawn by LR 98-2
139 Deficiency: Definition Withdrawn by LR 98-2
140 Joint Liability: Liability of Wife Under Section 18555; Failure to File Withdrawn by LR 98-2
141 Capital Gain: Termination of the Holding Period Under Section 17711 Withdrawn by LR 98-2
142 Appeals: Waiver of Statutory Requirements Withdrawn by LR 98-2
143 Unitary Business: Elimination of Idle Property from Property Factor Withdrawn by LR 98-2
144 Destruction of Returns Withdrawn by LR 98-2
146 Bond Premium: Amortization Withdrawn by LR 98-2
147 Liens: Acceleration of Installments Withdrawn by LR 98-2
148 Month: Construction Withdrawn by LR 310 and
Withdrawn by LR 98-6
149 Residence: Wife of Military Personnel Withdrawn by LR 98-6
150 Minors: Earning Set Aside Pursuant to Section 36.1 of the Civil Code Withdrawn by LR 98-2
151 Interest Income: Securities of a Corporation Wholly Owned by a Municipal Corporation Withdrawn by LR 98-6
152 License Taxes: Offset Under Section 23184(c) Withdrawn by LR 98-6
153 Interest: Accrual Date Withdrawn by LR 98-2
154 Statute of Limitations: Revocation of Exempt Status Withdrawn by LR 98-2
155 Patent Royalties: Sale or License Withdrawn by LR 98-2
156 Partnership Income: Death of a Partner; Decedent's Share of Income Withdrawn by LR 98-2
158 Timeliness of Action: Persons Outside the Americas Withdrawn by LR 98-2
159 Foreign Corporations: Insurance Companies; Income from Loans Modified by LR 430 and
Withdrawn by LR 98-2
160 Community Property: Amounts Paid After Death Withdrawn by LR 98-6
161 Refund Claims: Protests Withdrawn by LR 98-2
162 Reorganization: "Substantial Portion" of Business or Property Withdrawn by LR 98-2
163 Treaties: Taxation of Foreign Corporations Exempt From Federal Taxation Withdrawn by LR 98-6
164 Exemption: Loss of Exempt Status by Social Clubs Withdrawn by LR 430 and
Withdrawn by LR 98-6
165 Residents: Incompetents Withdrawn by LR 98-6
166 Sale of Property: Date of Closing; Parties' Intent is Controlling Withdrawn by LR 98-2
167 Basis: Valuation of Property Acquired by Inheritance Withdrawn by LR 98-2
168 Exemptions: Application for Exemption; Commencing Corporation Withdrawn by LR 98-2
169 Foreign Trusts: Taxability of Accumulated Income Withdrawn by LR 98-6
170 Gross Income: Taxability of Gain form the Sale of Stolen Property Withdrawn by LR 98-2
171 Deductions: Employers; Employees Stock Option Plan Benefits Withdrawn by LR 98-2
172 Deductions: Additional Amounts Paid Into a Profit Sharing Trust Withdrawn by LR 98-2
175 Pensions: Taxability; Teachers and County Employees Withdrawn by LR 98-2
176 Exemptions: Waiver by Failure to File Timely Form 199 Withdrawn by LR 98-2
177 Estates: Community Property; Widow's Election to Take Under Will Withdrawn by LR 225 (AND LR 98-2)
178 Gross Income: Disability Salaries and Disability Pensions Paid by City Withdrawn by LR 98-2
180 Loss Deduction: Embezzlement Loss vs. Bad Debt; Proper Year Withdrawn by LR 98-2
181 Reorganizations: Liquidation of Subsidiary Withdrawn by LR 98-2
182 Basis: Community Property Acquired by Husband from Deceased Wife Withdrawn by LR 98-2
183 Foreign Corporation: Effective Date of Withdrawal Withdrawn by LR 98-2
185 Basis and Holding Period: Acquired Through Power of Appointment Withdrawn by LR 98-2
186 Combined Report: Computation of Loss on Liquidation of Subsidiary Withdrawn by LR 394 and
Withdrawn by LR 98-6
187 Statute of Limitations: Omission from Gross Income in Excess of 25% Withdrawn by LR 98-2
188 Capital Gains: License of Patents Withdrawn by LR 98-2
189 Alimony: Periodic Payments Subject to a Contingency Withdrawn by LR 98-2
190 Capital Expenditures: Subdivider's Payments to Utility Company Withdrawn by LR 98-2
191 Taxes Paid Other Countries:  Japanese Tax Withheld on Rental Income Withdrawn by LR 336 and
Withdrawn by LR 98-6
192 Taxes Paid Other States or Countries: Computation of Resident's Credit Withdrawn by LR 98-2
193 Gambling Losses: Deductibility of "Shill" Losses Withdrawn by LR 98-2
194 Taxability of Income Under Section 17596: Date of Accrual of Income From Trust Withdrawn by LR 98-6
195 Gross Income: Voluntary Payments to Surviving Dependents Withdrawn by LR 98-2
196 Basis: Widow's Basis for Unsevered Crops and ASCAP Royalties Withdrawn by LR 98-2
197 Refund Claims: Validity of Claim of Transferee Withdrawn by LR 98-2
198 Doing Business: Isolated or Occasional Acts Withdrawn by LR 98-2
199 Gross Income: Taxability of Dealer Reserves Withdrawn by LR 98-2
200 Commencing Corporations: Reorganization of Commencing Corporations Withdrawn by LR 324 (AND LR 98-2)
201 Trusts: Allocations Between Income and Corpus Withdrawn by LR 98-2
202 Gross Income: Sick Leave Benefits Withdrawn by LR 98-2
204 Suspended Corporations: Revivor Under Section 26072.5 Withdrawn by LR 98-2
205 Estates: Charitable Deductions by Estates of Nonresident Taxpayer Withdrawn by LR 98-2
206 Refunds: Interest; Beginning Date of Computation Withdrawn by LR 98-2
207 Interest: Computation; Effect of 1957 Amendments Withdrawn by LR 98-2
208 Depreciation: Declining Balance Method Withdrawn by LR 98-2
209 Alimony: Payments Pursuant to an Interlocutory Decree of Divorce Withdrawn by LR 98-2
210 Head of Household: Principal Place of Abode Withdrawn by LR 98-2
212 Amortization: Amounts Previously Expensed; Years Barred by Statute Withdrawn by LR 98-2
213 Reorganization: Under Section 23251(d) Withdrawn by LR 98-2
214 Transfer of Property: Sale or Exchange or Lease With Option Withdrawn by LR 98-2
215 Installment Sales: Real Property Withdrawn by LR 98-2
216 Interest: Disallowance of Deduction; Inadequate Capitalization Withdrawn by LR 98-2
217 Refunds: Duplicate Money Order Payments Withdrawn by LR 98-2
218 Depletion: Royalty Based on Cycling Plant Operations Withdrawn by LR 98-2
219 Proposed Assessment: Omission Exceeding 25% of Gross Income Withdrawn by LR 98-2
220 Depletion: Gross Income from the Property (Cement) Withdrawn by LR 98-2
221 Basis: Kimbell Diamond Principle Withdrawn by LR 98-2
222 Liquidation: Within One Calendar Month (1953) Withdrawn by LR 98-2
223 Statute of Limitations: Proposed Additional Assessment Withdrawn by LR 98-2
224 Cancellation of Indebtedness: Taxable Gain Withdrawn by LR 98-2
225 Estates, Community Property: Widow's Election to Take Under Will Withdrawn by LR 98-2
226 Capital Expenditures, Expense: Demolition of or Removal of Buildings Withdrawn by LR 98-2
227 Royalties - Ordinary Income: Treatment of Overriding Royalty Withdrawn by LR 98-2
228 Corporate Reorganization - Continuing the Business of the Transferor Withdrawn by LR 98-2
229 Payments for Sale of Patent - License vs. Sale, Statutory Construction Withdrawn by LR 98-2
230 Statute of Limitations - Transferee Liability Withdrawn by LR 98-2
231 Exemption - Production Credit Association - When Not Subject to Tax Withdrawn by LR 98-2
232 Exemption: Taxation of Unincorporated Association on Failure To File Withdrawn by LR 98-2
233 Alimony: Interlocutory Period Ending Prior to January 1, 1955 Withdrawn by LR 98-2
235 Withhold Orders: Joint Bank Accounts Withdrawn by LR 98-2
236 Residence: Career Military and Naval Personnel Withdrawn by LR 300
237 Tax Liens: Trustee's Sale Under Jr. Tax Lien Withdrawn by LR 98-2
239 Corporate Reorganization: De Facto Merger, Sale of Assets Withdrawn by LR 98-2
240 Tax Credit: New York and District of Columbia Unincorporated Business Taxes Withdrawn by LR 98-6
241 Allocation: Formula - Unitary Business Withdrawn by LR 98-2
242 Allocation: Employees vs. Independent Contractors Withdrawn by LR 98-2
243 Estates: Portion of Community Property Subject to Administration Withdrawn by LR 98-2
244 Transfer from Local to State Retirement System Withdrawn by LR 98-2
245 Equitable Estoppel - Statute of Limitations - Installment Obligations Withdrawn by LR 98-2
246 Rates: Fiscal Year Corporations Effected by Sec. 18, Ch. 1127, 1959 Withdrawn by LR 98-2
247 Income Year of Taxability Recoupment Withdrawn by LR 98-2
248 Residence: When Gain Accrues on Corporate Liquidation Withdrawn by LR 98-2
249 Employee of a Foreign Government - Taxability Withdrawn by LR 98-2
250 Corporate Reorganization: Applicability to Section 23504 Transaction Withdrawn by LR 98-2
251 Community Property: Holding Period of Surviving Spouse's Share Withdrawn by LR 98-2
252 1959 Statutory Amendments - Effect on Partner or Beneficiary Withdrawn by LR 98-2
253 Banks and Financial Corps: Interest Accrual Date for 2nd Installment Withdrawn by LR 98-2
254 Withholding: Failure of Agent to Withhold Corporate Tax Withdrawn by LR 98-2
255 Gross Income: Exempt Interest Income Withdrawn by LR 98-6
256 Exempt Corporations: Delinquent Charges Withdrawn by LR 98-2
257 Holding Period: Unharvested Crops Withdrawn by LR 98-2
258 Deduction: Expenses of Administration of a Community Property Estate Withdrawn by LR 98-2
259 Corporations Formerly Subject to Franchise Tax Withdrawn by LR 98-6
260 Exemption: Homestead Survival on Divorce Withdrawn by LR 98-6
261 Statute of Limitations: Refund Claims Withdrawn by LR 98-2
262 Alimony: Periodic Payments Withdrawn by LR 98-2
263 Deduction: Legal Expenses Withdrawn by LR 98-2
265 Reorganization: Merger; Second Assessments for Same Year - Estoppel Withdrawn by LR 98-2
266 Exemption: Interest on Territorial Bonds of Alaska and Hawaii Withdrawn by LR 98-2
267 Installment Method: Unreported Installment Income Upon Withdrawal Withdrawn by LR 98-2
268 Unitary Business: Distinguishing Characteristics Withdrawn by LR 98-2
269 Method to Determine Taxable Income of Trading Stamp Company Withdrawn by LR 98-2
270 Method of Computing Income From Installment Sales: Change in Law Withdrawn by LR 98-2
271 Sale of Assets: Date of Sale Withdrawn by LR 98-2
272 Partnership: Tenancy in Common; Property Purchased for Investment Withdrawn by LR 98-2
273 Estates: Family Allowance Withdrawn by LR 98-2
274 Nonbusiness Income: Sale of Stock; Sale of Corporate Assets Withdrawn by LR 98-2
275 Basis: Acquisition Date; Nontaxable Division of Community Property Withdrawn by LR 98-2
276 Joint Venture: Income Derived After Termination of Joint Venture Withdrawn by LR 98-2
277 Withholding: Payments to Seamen Out of Supplemental Benefits Fund Withdrawn by LR 98-2
278 Patent Royalties: Sale or Exchange of Patents Withdrawn by LR 98-2
279 Pension Plan: Deductions by Successor Corporation for Past Credits Withdrawn by LR 98-2
280 Statute: Application of Specified Personal Income Tax Law Sections Withdrawn by LR 98-2
281 Tax Rate Change: Composite Rate Not Applicable to Dissolved Fiscal Year Corporation Withdrawn by LR 98-6
282 Estates: Taxability of Estate Income Withdrawn by LR 98-2
283 Reorganization: Exception from the Commencing Corporation Provisions Withdrawn by LR 98-2
285 Banks: Bad Debt Reserve Existing on Liquidation Withdrawn by LR 98-6
286 Double Deductions: Disallowance of Withdrawn by LR 98-2
287 Allocation: Stock Broker Partnership Income Withdrawn by LR 98-6
290 Partnership Trusts: Deductions of Income Distributed to Subsidiary Trusts Withdrawn by LR 98-2
291 Source of Trust Income: Corpus Consists of Intangibles Withdrawn by LR 98-6
293 Deductions: Trust Termination Commissions Withdrawn by LR 98-2
294 Bonds: Basis for Computing Gain or Loss Withdrawn by LR 98-2
295 Deduction: Expenses in a Partial Tax-Free Exchange Withdrawn by LR 98-2
296 Commercial Domicile: Situs of Intangibles Withdrawn by LR 98-2
297 Cooperative: Year of Inclusion of Advances to Members Withdrawn by LR 98-6
298 Corporate Reorganization: Commencing Corporation Withdrawn by LR 98-2
299 Alimony: Periodic Payments Withdrawn by LR 98-2
301 Deductions: Expenses Attributable to Growing Crops Withdrawn by LR 98-2
302 Savings and Loan Association: Change to Bad Debt Reserve Method Withdrawn by LR 98-2
303 Deductions: Soil and Water Conservation Expenses Withdrawn by LR 98-2
304 Trusts: Deviation from Trust Restrictions Modified by LR 311 and
Withdrawn by LR 98-2
305 Cooperative: Deduction of November Income Withdrawn by LR 98-2
306 Corporations: Determination of Income from Motion Pictures Withdrawn by LR 98-2
307 Title Insurance Company: Trust Department and Escrow Services Modified by LR 427 and
Withdrawn by LR 98-6
308 Savings and Loan Associations: Partially Guaranteed Loans; Effect on Bad Debt Reserve Withdrawn by LR 98-6
309 Corporations: Deductions; Costs Incurred to Acquire Branch License Withdrawn by LR 98-2
310 Definition of Month Withdrawn by LR 98-6
311 Trusts: Deduction for Distributions to Beneficiary Withdrawn by LR 98-2
312 Tax Exempt Business League Withdrawn by LR 98-6
313 Deductions: Amounts Paid to State Unemployment Insurance Fund Withdrawn by LR 388 (AND LR 98-2)
314 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
315 Financial Corporations - Right of Offset by Cooperatives Withdrawn by LR 320 and
Withdrawn by LR 98-6
316 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
317 Savings & Loan Associations: Bad Debt Reserve Under Regulation 24348(a) Withdrawn by LR 98-6
318 Involuntary Conversion: Eminent Domain Power of Public Utility Withdrawn by LR 98-2
319 Alimony Payments: Determination of Marital Status Withdrawn by LR 98-2
320 Withdrawal of Legal Ruling 315 Withdrawn by LR 98-6
321 Taxability of U.S. Treasury Bills: Gain on Sale Withdrawn by LR 98-2
322 Retirement Income Credit Withdrawn by LR 98-2
323 Deductions Allocable to Exempt Income Withdrawn by LR 98-2
324 Commencing Corporation: Income of Transferor Withdrawn by LR 98-2
325 Tax Credit: Computation of Credit for Taxes Paid to Another State Withdrawn by LR 98-6
326 Estimated Tax: Underpayment by Corporation Withdrawn by LR 98-2
327 Amortization of Pollution Control Equipment Withdrawn by LR 98-2
328 Estates: Statute of Limitations Withdrawn by LR 98-2
329 Sale or Exchange of Residence: Nonrecognition of Gain Withdrawn by LR 98-2
330 Basis: Community Property Passing to Surviving Spouse Withdrawn by LR 98-2
331 Financial Corporations: Offset for Personal Property Tax; Leased Property Withdrawn by LR 89-1 (AND LR 98-2)
332 Estimated Tax: No Interest on Overpayment Withdrawn by LR 98-2
333 Estimated Tax: Penalties for Underpayment; Reasonable Cause Waiver Withdrawn by LR 98-2
334 San Francisco Business Tax Withdrawn by LR 98-2
335 1968 and 1969 Homeowners' Exemption Withdrawn by LR 98-2
336 Taxes Paid Other Countries: Japanese Tax on Rental or Royalty Income Withdrawn by LR 98-6
337 Deduction of Bonus Interest on Investment Certificates Issued by S&L Withdrawn by LR 98-2
338 Taxability of Supplemental Railroad Retirement Annuities Withdrawn by LR 98-2
339 Computation of Section 26082 Credit for Financial Institutions Withdrawn by LR 98-2
340 Nonresidents - Source of Income Withdrawn by LR 98-2
341 Moving Expenses and Reimbursements Withdrawn by LR 98-2
342 Revenue and Taxation Code Section 25934.2 Withdrawn by LR 392 (AND LR 98-2)
343 Withdrawal of Legal Ruling 157 Withdrawn by LR 98-6
344 Installment Reporting: Exchange of Stock or Corporate Bonds Withdrawn by LR 98-2
347 Taxes Paid to Other Countries Withdrawn by LR 95-3
348 Sales Factor Withdrawn by LR 98-2
349 Widows Death Benefits Withdrawn by LR 98-2
350 Financial Corporations: Offsets Against Tax Withdrawn by LR 98-6
351 Reserve for Bad Debts on Loans for Low and Moderate Income Housing Withdrawn by LR 98-2
352 Foreign Taxes Paid by Motion Picture Distributors or Producers Withdrawn by LR 98-6
353 Interest: In General Withdrawn by LR 98-2
354 Tax Preference Income: Exclusion to be Allowed a Trust and Beneficiary Withdrawn by LR 98-2
355 Horse Racing Charity Day Receipts Withdrawn by LR 98-2
356 Interest Allowable on Overpayments of Estimated Tax Withdrawn by LR 98-2
357 Dividend Received Deduction: Tax on Items of Tax Preference Withdrawn by LR 98-2
358 Section 18685.05: Underpayment of Estimated Tax Withdrawn by LR 98-2
359 Holding Period of Water Main Extension Contracts Withdrawn by LR 98-2
360 Use Tax on Leased Property: Financial Corporation's Right to Offset Withdrawn by LR 89-1 (AND LR 98-2)
361 Deductions: Personal Property Taxes Withdrawn by LR 98-6
362 Cancellation of Indebtedness Income Withdrawn by LR 98-2
363 Corporation: Commencing Year Credits as Applied to Dissolving Year Liability Withdrawn by LR 98-6
364 Bank and Financial Corporation Tax Rate Withdrawn by LR 98-2
365 Pensions: Disability Retirement Pensions and Death Benefits Withdrawn by LR 98-2
367 Corporation Income: Receipts from Sales of Advertising Space Withdrawn by LR 98-2
368 Payments Received by Persons Required to Vacate Real Property Withdrawn by LR 98-2
369 Characterization of the Texas Oil and Natural Gas Production Taxes Withdrawn by LR 405 and
Withdrawn by LR 98-6
370 Combination of General and Financial Corporations Withdrawn by LR 98-2
371 Deductions: Deductibility of Hawaiian Gross Income From California Income for Tax Purposes Withdrawn by LR 98-6
373 Effect of Oregon Homeowner and Renter Property Tax Refund Claim Upon California Tax  Credit Withdrawn by LR 98-6
374 Deductibility of Interest Expense Directly Related to Indebtedness Incurred in the Acquisition of Subsidiaries Withdrawn by LR 429
Withdrawn by LR 98-6
376 Franchise -- Corporation Income -- Measure Of The Tax - Deductible Dividends -- Dividends Eliminated From Income Withdrawn by FTB Notice 2006-4
377 Tax Offset of "Utility Users' Taxes" by Savings and Loan Associations Withdrawn by LR 98-6
378 Limitation on Deduction of Investment Interest Expense Modified by LR 422 and
Withdrawn by LR 98-2
380 Renter Credit: Taxability of Refund Withdrawn by LR 98-2
381 Delinquency Penalties on Additional Tax Assessed on Audit Withdrawn by LR 98-2
383 Estimated Tax Penalty: When Required Payment is Minimum Tax Withdrawn by LR 98-2
384 Mathematical Errors: Estimated Tax Withdrawn by LR 98-2
387 Contingent Beneficiary: Tax on Preference Income Withdrawn by LR 98-2
388 Deductions: Employees' Contributions to California Unemployment Ins. Withdrawn by LR 98-2
390 Cooperative: Effect of Payment of Federal Income Tax Liability on California Franchise Tax Withdrawn by LR 98-6
391 Basis: Community Property Assets Sold by Executor or Surviving Spouse Withdrawn by LR 98-2
392 Corporate Underpayment Penalty When Filing Extension is Granted

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

Withdrawn by LR 98-2
393 Surviving Spouse's Basis for Quasi-Community Property Modified by CCL D-86-238 and
Withdrawn by LR 98-2
394 Withdrawal of Legal Ruling 186 Withdrawn by LR 98-6
397 Special Tax Credits Applied to Trust Accumulation Distributions Withdrawn by LR 98-2
398 Diversion of Campaign Funds Withdrawn by LR 98-2
399 Reservation Indians Not Taxable on Income Derived From Reservation Sources Withdrawn by LR 98-6
400 Application of Renter's Credit to Spouses Married During the Taxable Year Withdrawn by LR 98-2
401 Basis: Surviving Spouse's Own One-Half of Community Property Withdrawn by LR 98-2
402 Definition of a Valid Claim for Refund Withdrawn by FTB Notice 97-4
403 Treatment of Excise Taxes: Sales Factor of the Apportionment Formula Withdrawn by LR 98-2
404 Limited Partner: Right to Demand Records for an Out-of-State Partnership Withdrawn by LR 98-2
405 Withdrawal of Legal Ruling 369 Withdrawn by LR 98-6
406 Unrelated Debt-Financed Income Withdrawn by LR 98-2
407 Filing Requirements of a Receiver/Trustee of a Bankrupt Corporation Withdrawn by LR 98-2
408 Renter's Credit: Statute of Limitations Withdrawn by LR 98-2
411 Ownership Requirement for Combined Reporting: Insurance Company Withdrawn by LR 98-2
412 Taxation of California PERS Benefits Withdrawn by LR 98-2
414 Agricultural Irrigation Equipment Credit Withdrawn by LR 98-2
415 Sale of a Partnership Interest Withdrawn by LR 426
Withdrawn by LR 98-6
416 Calculation of Preference Income for Banks and Financial Corporations Withdrawn by LR 98-2
420 Interpretation of Section 17053.5 Renter's Credit Withdrawn by LR 98-2
421 Deductibility of Interest on Inheritance Taxes Withdrawn by LR 98-2
422 Investment Interest Expense Limitation: Indebtedness before 9/11/75 Withdrawn by LR 98-2
423 Basis: Property Acquired on Death After Repeal of Inheritance Tax Law Modified by CCL D-86-238 and
Withdrawn by LR 98-2
424 Modification of LR-374 Withdrawn by LR 429
Withdrawn by LR 98-6
425 Taxation of California STRS Family Allowance Benefits Withdrawn by LR 98-2
426 Withdrawal of LR-415 Withdrawn by LR 98-6
427 Taxation of Insurance Companies Engaged in Noninsurance Business Activities Withdrawn by LR 98-6
428 Small Business Stock (Section 18162.5) Withdrawn by LR 98-2
429 Withdrawal of Legal Rulings 374 and 424 Withdrawn by LR 98-6
430 Withdrawal of Legal Ruling 164 Withdrawn by LR 98-6
89-1 Financial Corporation Offset Withdrawn by LR 98-2
94-1 Application of the term "Taxpayer" Withdrawn by LR 98-2
94-4 Effective Dates-Overpayments Shown on Timely and Delinquent Prior Year Returns Withdrawn by FTB NOTICE 2003-1
96-1 Double or Single Weighted Sales Factor Withdrawn by LR 98-2
01-2 Application of Revenue and Taxation Code Section 24405, Subdivisions (c) and (d), To State-Chartered Credit Unions Withdrawn by FTB NOTICE 2003-7
01-4 Manufacturers' Investment Credit: Ready-Mixed Concrete and Cement Trucks Withdrawn by FTB NOTICE 2003-3