Feb 11, 2025 · plr-17-006 Soil Erosion Control Material Company must collect state and state-administered sales taxes on retail sales of Excelsior logs and silt fencing to construction …

Sep 6, 2024 · PLR-17-001: Apportionment of Income on a Combined Report. All corporations meeting the requirements to be included in an affiliated group must be included in the …

The PL-17 (NATO reporting name: CH-AA-12 Auger [1]) or PL-20 is an active radar-guided beyond-visual-range air-to-air missile developed by the People's Republic of China for the …

Colorado imposes sales tax on the sale of tangible personal property but not generally on the sale of services.1 Taxpayer argues that the true object of the XXXXXXX membership fee is a non …

Taxpayer proposes to amend the Plan to offer a student loan benefit program under the Plan (the “program”), under which Taxpayer would make an employer nonelective contribution on behalf …

Jul 31, 2020 · PLR-137676-17 2 In the Grantor Trust Scenario, the Taxpayer issues a Contract to a grantor trust (i.e., a trust described in subpart E of part I of subchapter J (sections 671 …

Jan 19, 2017 · Ruling Date Subject Synopsis ST 17-0001-GIL 1/10/2017 Penalties This letter discusses application of the $100 Uniform Penalty and Interest Act penalty for failure to file …

Jan 25, 2018 · Private Letter Rulings ("PLR"), are issued by the department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact …

Specifically, you request a letter ruling that the cost of installing certain energy storage property to be integrated into other residential solar photovoltaic system property will qualify as a …

May 3, 2017 · Company classifies its towers located in Colorado as tangible personal property and depreciates them over a 15-year period for both accounting and federal income tax …