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• IP 2010(21), Corporation Business Tax Application to Real Estate Investment Trusts (REITs) and Owners of REITs

• Ruling 91-2, Controlling Interest Transfer Taxes

• 2015 Special Notices

  2015 Special Notices

• Ruling 90-37, Janitorial Services

• 2019 Announcements

  2019 Announcements

• 1996 Policy Statements

• SN 2022-2

• Research and Development (Nonincremental) Expenses 25JAN2017

• Ruling 89-82, Consulting

• Ruling 89-78, Contractors

• Ruling 97-3, Corporation Business Tax / Operating Loss Carry-Overs

• 2022 Informational Publications

  Informational Publications

• Ruling 90-4, Health and Athletic Clubs

• 2000 Announcements

• 2010 Special Notices