Formal Ruling

Formal Ruling 2012-07

Law Reference: 32 VSA 10003,10005 B, C,and D, 32 VSA 10004 (A), IRC 1223, IRC 723, Treas Reg 1.723-1, IRC 704C (1),(B),731,(a) and 737, IRC 735 (B) 1223, 32 VSA 10005, Reg.1.10005C (3), 11 VSA 3022 (a), 11 VSA 3021,3031, Reg.1.10006-2, 32 VSA 10004 (B), 134 VT 122 (1976).

Formal Ruling 2012-06

Law Reference: 32 VSA 9602, 2 VSA 9601 (6), 32 VSA 9604, 32 VSA 9603 (20), 2004 VT 2, 6, 176 VT 577, 578 (2004), 169 VT 189, 206 (1999), 32 VT 496, 499 (1974), 132 VT 165, 168 (1974), 24 VSA 4020, 32 VSA 9603 (2)(3), No 225 Acts 1974 Adj. 3-9, 24 VSA 4001 (40, 4002 (10), 4008 (1),(2),(4).

Formal Ruling 2012-05

Law Reference: 32 VSA 9771(1), 32 VSA 9701 (7), 32 VSA 9741 (14), Reg. 1.9741(14)-2, A,B,C, G, 4(B)(1, 2), 4(D), 10, 32 VSA 3602(a), 32 VSA 3608, 26 USC 167.

Pages

Subscribe to RSS - Formal Ruling