Formal Ruling

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.

Formal Ruling 2011-11

Law Reference: 32VSA§9771, 32VSA§9741 (14)(37), 32VSA§9701 (4) (A) (iv), Reg 1.9701 (4)1, Reg 19741 (14) 2B -4F, 143 VT 271 (1983).

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