| WAC201 |
Interdepartmental charges. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-201 |
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03/30/1983 |
Interdepartmental charges. |
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| RCW: |
82.04.080 |
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1961 |
"Gross income of the
business." |
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| ETA: |
3134.2009 |
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2/2/09 |
Transactions between related entities |
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86.04.201.203 |
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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 |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
10 WTD 19 |
90-266 |
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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. |
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21 WTD 184 |
99-029 |
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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. |
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22 WTD 262 |
02-0163 |
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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. |
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| OTHER |
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