Income Tax Letter Rulings

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Search for Income Tax Letter Rulings

Document Description
LR IT-2020-01 (PDF, 102.81 KB)
Quality Jobs Tax Credit
LR IT-2007-01 (PDF, 98.48 KB)
Childcare Tax Credit
LR IT-2010-01 (PDF, 30.05 KB)
Investment Tax Credit
LR IT-2013-01 (PDF, 36.29 KB)
Investment Tax Credit
LR IT-2013-02 and LR IT-2014-01 (PDF, 190.26 KB)
Low-Income Housing Tax Credit
LR IT-2014-02 (PDF, 108.37 KB)
Job Tax Credit
LR IT-2014-03 (PDF, 27.46 KB)
Quality Jobs Tax Credit
LR IT-2014-05 (PDF, 48.77 KB)
Quality Jobs Tax Credit, Film Tax Credit & Research Tax Credit
LR IT-2015-01 (PDF, 118 KB)
Credit for Taxes Paid to Other States
LR IT-2015-02 (PDF, 118.45 KB)
Quality Job Tax Credit
LR IT-2015-03 (PDF, 113.15 KB)
Quality Job Tax Credit
LR IT-2016-01 (PDF, 184.83 KB)
Quality Jobs and Jobs Tax Credits
LR IT-2017-01 (PDF, 251.78 KB)
Film Tax Credit
LR IT-2017-02 (PDF, 241.29 KB)
Film Tax Credit
LR IT-2017-03 (PDF, 312.46 KB)
Quality Jobs and Jobs Tax Credits
LR IT-2018-01 (PDF, 107.94 KB)
Permanent Establishment

The opinions expressed in these rulings are based upon the information contained in the requests and are limited to the specific transactions and persons in question. Rulings have no precedential value except to the person to whom the ruling was issued and then only for the specific transaction addressed in the ruling. Should the circumstances regarding a transaction change, or differ materially from those represented, then a ruling may become invalid. In addition, please be advised that subsequent statutory or administrative rule changes or judicial interpretations of the statutes and rules upon which this advice is based may subject similar future transactions to a different tax treatment than that expressed in these rulings.

Rule 560-1-1-.10. Letter Rulings