 | __ Document Type __ | ___________ Tax Type _____________ | __ Identifying Information ___ | _____________ Topic ___________________ | |
 | 2014 Enrolled Bills |
| |
|  |
 | 2016 Enrolled Bills |
| |
  | Attorney General's Opinions |
|  |
 | Board of Tax Appeals Orders |
| |
|  |
 | Directives |
| |
  | Division of Taxation, Director's Orders |
|  |
 | Final Written Determinations |
| |
|  |
 | Kansas Administrative Regulations |
| |
  | Kansas Constitutional Articles |
|  |
 | Kansas Statutes Annotated |
| |
|  |
 | Notices |
| |
|  |
| Opinion Letter | All | O-2009-015 | Difference between private letter rulings and opinion letters. |  |
 | Opinion Letter | Corporate Income Tax | O-1998-09 | Income tax credits for alternative-fueled motor vehicle property expenditures. |  |
| Opinion Letter | Corporate Income Tax | O-2001-012 | Calculation of the business and job development credits. |  |
 | Opinion Letter | Corporate Income Tax | O-2001-022 | Calculation of HPIP investment tax credit. |  |
| Opinion Letter | Corporate Income Tax | O-2009-005 | Deductibility of certain items for corporate income tax purposes. |  |
 | Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2000-010 | Qualified contributions for the community service contribution credit. |  |
| Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2001-025 | Historic preservation tax credit. |  |
 | Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2002-011 | High Performance Incentive Program (HPIP) credit allowed against total tax liability. |  |
| Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2002-012 | Historic Preservation Tax Credits |  |
 | Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2002-015 | Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit. |  |
| Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2002-017 | Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities. |  |
 | Opinion Letter | Corporate Income Tax
Individual Income Tax | O-2002-019 | Kansas Historic Preservation Tax Credit-Transfers |  |
| Opinion Letter | Homestead Property Tax Refunds | O-1999-09 | Power of Attorney for Homestead Certificate of Eligibility. |  |
 | Opinion Letter | Individual Income Tax | O-1998-05 | Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998. |  |
| Opinion Letter | Individual Income Tax | O-1998-26 | Non-resident professional athletes and entertainers who receive income from Kansas. |  |
 | Opinion Letter | Individual Income Tax | O-2000-008 | Amounts received under the community service program. |  |
| Opinion Letter | Individual Income Tax | O-2008-004 | Regarding the revised Texas franchise tax. |  |
 | Opinion Letter | Individual Income Tax | O-2008-005 | 529 plan contribution |  |
| Opinion Letter | Individual Income Tax | O-2011-015 | Tax treatment of Build America Bonds. |  |
 | Opinion Letter | Kansas Compensating Tax | O-1999-15 | Nexus determination relating to a joint venture between a Tennessee publisher and a Kansas law firm to publish a monthly newsletter on employment law. |  |
| Opinion Letter | Kansas Compensating Tax | O-2000-022 | Shipping charges for items purchased by a Kansas customer from an out-of-state vendor. |  |
 | Opinion Letter | Kansas Compensating Tax | O-2003-007 | Kansas local compensating use tax on equipment leased to franchisees. |  |
| Opinion Letter | Kansas Compensating Tax
Kansas Retailers' Sales Tax | O-1999-10 | Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry. |  |
 | Opinion Letter | Kansas Compensating Tax
Kansas Retailers' Sales Tax | O-2000-027 | Health food products and herbal supplements. |  |
| Opinion Letter | Kansas Compensating Tax
Kansas Retailers' Sales Tax | O-2007-002 | Tarps purchased by a farmer or rancher used to cover harvested hay. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-01 | Taxability of tickets sold to performances in Kansas. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-02 | Taxability of farm machinery and equipment, and repair and replacement parts. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-03 | Taxability of computers purchased by a farmer for farm use. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-04 | Taxability of purchases by manufactures for resell. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-07 | Taxability of memberships. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-11 | Sales tax exemptions for non-profit organizations. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-13 | Taxability of hauling services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-14 | Taxability of purchases made by nursing homes. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-15 | Taxability of labor services and sales to farmers. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-16 | Taxability of oil and grease used in printing presses. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-19 | Funeral Services |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-20 | Collection duties for labor services and materials. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1998-22 | Fund raising activities by schools/non-profit organizations. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1998-23 | Project exemption certificates for religious organizations. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-01 | Senior Center Fund Raisers |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-02 | Local tax on automobile sales. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-021 | Hotel rooms rented for more than 28 consecutive days by a single business. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-024 | Project exemption certificates. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-025 | Taxation of utilities. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-027 | Religious organizations. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-028 | Converters purchased by a cable company. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-06 | Transfer of tangible personal property from one company to another. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-07 | Sales of fund raising items to entities that resell the items to a consumer. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-08 | Sale and installation of farm machinery and equipment. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-12 | Accrual vs. cash basis accounting. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-13 | Internet related telecommunications questions. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-14 | Sales of truck tarps to ICC carriers. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-17 | Sales tax exemption for projects involving the U.S. government. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-1999-18 | KDOR policy with regard to "hand tools". |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-1999-20 | Sales and installation of residential and business security alarm systems. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-002 | Capital improvement fees imposed by a country club. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-003 | Sales of water softeners sold and installed in Kansas residences. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-004 | Inspection, maintenance and repair of fire extinguishers for churches. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-005 | Businesses that are exempt from Kansas sales tax. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-007 | Franchise fees imposed by a city. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-01 | Use of recreational facilities. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-011 | Purchases by a Kansas elevator contractor for use in out-of-state construction projects. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-013 | Tangible equipment removed from oil and gas leases when sold as salvage. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-014 | Nonprofit organization sales tax responsibilities. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-016 | Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-017 | Wholesale sales of vegetable and garden seed packets to Kansas retailers. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-018 | Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-020 | Annual fundraising events. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-021 | Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-023 | Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-024 | Core charges; replacement parts for cars, trucks and other equipment. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-028 | Management services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-030 | Sales of water used exclusively to water livestock held for resale. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-031 | Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-032 | Telephone charges for a church. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-033 | Coin-operated air compressors at convenience stores. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-034 | Coin-operated air compressors at convenience stores. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-036 | Fund raising activities by State employees for worthy causes. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-038 | Monthly fees for subscribing to a satellite radio service. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-039 | Sales of large, carved, gaily colored wooden horses for a community purpose. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-040 | Core drilling, wall sawing, and hydro-sawing of concrete. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2000-043 | Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2000-044 | Telephone billings; state and local sales taxes. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2001-002 | Explanation of "notices" issued by the department. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2001-007 | Equipment rental company servicing the construction industry. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2001-008 | Cub scout troop sponsored by a church. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2001-010 | Country clubs. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2001-011 | Country club membership dues. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2001-014 | Watch repair services and sales of repair parts. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2001-015 | Repair parts and services for manufacturing machinery and equipment. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2001-016 | Carpet shipped to a Kansas retailer. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2001-017 | Transfer of motor vehicles or trailers by one corporation to another when all of the assets of such corporation are transferred to such other corporation. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2001-024 | Integrated Plant Exemption related. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2002-001 | Direct pay permits. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2002-002 | Car wash purchases of water and utilities. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2002-004 | Tarp bought to cover the top of an agricultural gravity box. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2002-006 | Admission tickets to promote live entertainment. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2002-009 | Parts and services for garage doors at salt manufacturing facilities. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2002-013 | Sales of bottled water to restaurant patrons. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2003-002 | Various audio production services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2003-003 | Roof repair services performed on a commercial building. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2003-004 | Admission charges to church camps. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2003-005 | Sales tax revenues available for payment of special obligation revenue bonds. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2003-006 | Manufacture and sale of mid-size business aircraft. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2003-008 | Recreation facilities located in multiple cities. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2003-009 | Short and extended-stay living accommodations. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2004-002 | Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2004-003 | Taxation of utility services in Kansas. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2004-004 | Sales of an "external defibrillator" sold pursuant to a written order issued by a physician. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2004-005 | Sales tax relating to community action agencies. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2004-006 | Refund claims. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2004-007 | Rental and sales of various products; provision of a variety of services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2005-001 | Copy and duplicating services. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2005-002 | Infrared thermographic scanning services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2005-003 | Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2005-004 | Web sites to conduct retail business on line; sales taxes on retail sales that originate in Kansas and are shipped to a Kansas resident. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2005-005 | Criminal background checks for businesses. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2006-001 | Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2006-002 | Sales taxability of GAP (Guaranteed Auto Protection) charges. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2006-004 | Mine reclamation work including the pumping of concrete and fly ash. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2006-005 | Sales tax on property tax for equipment charged to a lessee by a lessor. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2007-003 | Services associated with the wholesale of gasoline, diesel fuel and oil. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2007-004 | Credit for sales taxes paid on a purchase in another state when item is later used in Kansas. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2008-001 | Sales of fiberglass-reinforced plastic (FRP) panels. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2008-002 | Sales of lawnmowers to farmers. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2008-003 | Sales tax on oil patch services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2008-006 | Analog-to-Digital Converter Box Coupon Program |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2008-007 | Sightseeing or entertainment tours. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2009-001 | Vehicle leases. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2009-002 | Association sponsoring educational seminars for members and non-members. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2009-003 | "Transfer fee" in conjunction with the sale of rental car company vehicles. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2009-004 | Advertising and design agency charges for industrial design and mechanical engineering design services. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2009-007 | Is the acquisition by purchase or lease of equipment that removes phosphorus from feedlot wastes exempt from Kansas retailers' sales tax if purchased by a farmer or rancher? |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2009-008 | Is the purchase of soap, stain remover and disinfectant used by a dairy farmer to launder and disinfect towels used to clean the teats of dairy cows prior to milking exempt as consumed in production of dairy products? |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2009-009 | Items purchased pursuant to the Kansas Appliance Replacement Program (KARP). |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2009-013 | Ramps sold to the physically disabled. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2009-014 | Vehicle repossession by a dealership that financed the sale. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2010-001 | Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2010-002 | Rental charges for temporary scaffolding at a refinery. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2010-003 | Internet website operation. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2010-004 | Bond requirements for out-of-state contractors. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2010-005 | Kansas sales tax as applied to application service providers (ASP's). |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2010-006 | Sales tax in Kansas as applied to sales of medical items. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2010-007 | Installation or application services performed to repair damages to motor vehicles. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2010-011 | Testing services performed by third-party testing laboratories. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-001 | Customer layaway contracts and time payments. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-003 | Comments on proposed sales tax regulations. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-004 | Farmers and ranchers selling whole animals to consumers. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-005 | Contractor-retailer related sales tax issues. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-006 | Aviation fuel for aircraft used in carrier operations. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-007 | Furnishing of equipment with an operator. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-009 | Purchase of training videos. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-010 | Wind farm's sales tax liabilities as a consumer. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-011 | Pet food pallets and shrink wrap. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-012 | Sales tax as it applies to a direct-mail advertising company. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2011-013 | Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2011-014 | Assembly of a manufactured product. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2012-001 | Sales tax applicability to charges for "hosted software product" billed to Kansas physicians. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2012-003 | Out-of-state sign company; installation of signs in Kansas by an in-state company. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2012-004 | Sales promotions. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2013-002 | Processing charges subject to sales tax. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2013-003 | Sep-up and pick-up charges for rentals of water pumps subject to sales tax. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2013-004 | Late fees charged to utility customers. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2014-001 | Sales taxation of businesses that fabricate articles for third parties. |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2015-001 | Internet Tax Freedom Act (ITFA) |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2015-002 | Direct Mail |  |
| Opinion Letter | Kansas Retailers' Sales Tax | O-2015-003 | Agricultural Credit Association - Farm Credit System |  |
 | Opinion Letter | Kansas Retailers' Sales Tax | O-2016-001 | Solar Power Purchase Agreements |  |
| Opinion Letter | Kansas Retailers' Sales Tax
Motor Vehicle Fuel Tax | O-2009-010 | Wholesale diesel and gasoline fuel supplies. |  |
 | Opinion Letter | Kansas Retailers' Sales Tax
Vehicles Rental Excise Tax | O-2002-016 | Sales tax and vehicle rental excise tax application to a truck rental company's billings. |  |
| Opinion Letter | Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated | O-2011-002 | Oil well services. |  |
 | Opinion Letter | Motor Vehicle Fuel Tax | O-2013-001 | Diesel fuel consumed in "filter regeneration" operations. |  |
| Opinion Letter | Withholding and Declaration of Estimated | O-2009-006 | Employee wages for a 501(c)(3) organization. |  |
|  |
 | Property Valuation Division, Directives |
| |
|  |
 | Revenue Rulings |
| |
|  |