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WAC 201

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.080

"Gross income of the business."
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-201

Interdepartmental charges.
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3134.2009

Transactions between related entities
86.04.201.203

INCOME FROM A SEPARATE CORPORATION ORGANIZED TO CONDUCT PART OF A PARENT CORPORATION'S BUSINESS Revised 2/2/09 See ETA 3134.2009
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
10 WTD 19

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

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

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.
34 WTD 288

RULE 201: B&O TAX - HOSPITAL - EMPLOYEES - INTERDEPARTMENTAL CHARGES. A hospital may not deduct payments to its self-insured medical plan for medical services that it provided to its employees.