home home Find a law or rule home Tax Research Index home Research Index Files home Mri194-211_files home Tax Research Index Tax Research Index
WAC201 Interdepartmental charges.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-201   03/30/1983 Interdepartmental charges.
         
       
RCW: 82.04.080   1961 "Gross income of the business."
         
       
ETA: 3134.2009 2/2/09 Transactions between related entities
  86.04.201.203 7/22/66 INCOME FROM A SEPARATE CORPORATION ORGANIZED TO CONDUCT PART OF A PARENT CORPORATION'S BUSINESS Revised 2/2/09 See ETA 3134.2009
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 10 WTD 19 90-266   B&O TAX - EXCLUSION - ADVANCE AND REIMBURSEMENTS - REAL ESTATE BROKERAGE -EXPENSES REIMBURSED BY AGENTS. A real estate brokerage may not exclude reimbursements received from its salespersons for services provided by third parties (such as telephone, multiple listings) from gross income if it is either primarily or secondarily liable for the charges, unless solely as agent.
  21 WTD 184 99-029   PARTNERSHIP – ABILITY OF A GENERAL PARTNER TO BIND THE PARTNERSHIP.The action of a general partner who enters into an agreement within the scope of the partnership’s business is the action of the partnership itself, binding the partnership, even if the general partner executes the agreement in his own name.
  22 WTD 262 02-0163   B&O TAX -- DIVISIONAL BONUS -- TRANSFER OF FUNDS FROM HEADQUARTERS -- TAXABILITY.The transfer of funds from a taxpayer's headquarters to a district office in Washington in recognition of extraordinary performance is an internal accounting entry with no economic value, doesn't reflect consideration for sales or services, and is therefore not taxable.
       
       
         
         
OTHER