MyFTB accountLegal ruling 1998-6 Attachment
| 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| 06/27/58 | 200-961 | Financial Corporations: Computation of liability upon change from general business corporation | SUPERSEDED BY REGULATION 23183 |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| 00-020 | 06/24/58 | 200-974 | Franchise Tax: Proration upon qualifying as an insurance company | SUPERSEDED BY SECTION 23151.1 |
| 00-023 | 06/23/58 | 200-977 | Nonresident estates: Tax credits | SUPERSEDED BY REGULATION 18001-1 |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| 00-029 | 06/25/58 | 200-983 | Corporations: Change from commercial to exempt status | SUPERSEDED BY SEC. 23151.1 |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00-041 | 06/25/58 | 200-995 | Public Heath Service: Tax status of commissioned members | CITES REGULATION THAT HAS BEEN REPEALED |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| 00-051 | 06/27/58 | 201-005 | Bad Debt Reserves: Building and loan associations | SUPERSEDED BY REGULATION 24348 |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| 00-054 | 06/27/58 | 201-008 | Residence: Effect of military personnel registering to vote | SUPERSEDED BY FEDERAL REGULATIONS |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| 00-063 | 06/27/58 | 201-017 | Associations Taxable as Corporations: Oil and gas joint operating agreements | SUPERSEDED BY REG. 23038 |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| 00-078 | 06/16/58 | 201-032 | Date of Dissolution: Credit Unions | SUPERSEDED BY REGULATION 23331 |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 |