Superseded -- see CTR 99-7

Recalculating NOLs from Separate Corporate Returns to a Combined Corporate Return

Rescinded and superseded on 4/3/2007

Application of Public Law 86-272 (Supersedes CTR 95-2)

Rescinded on 12/18/2012

Taxation of REITs

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.