Skip to Main Content
Go to TN.gov
Tennessee State Government, Revenue logo
Go to TN.gov
Section
  • Go to Revenue
  • How Do I...?
    • Tennessee Taxpayer Access Point (TNTAP)
    • Find a Revenue Form
    • Register a Business Online
    • Request a Refund
    • Get My Tax Questions Answered
    • Schedule an Informal Conference
    • Request an Administrative Procedures Act Hearing
    • Pay a Tax Bill
    • Find Tax Collections Information
    • Report Tax Fraud
    • Petition for a Penalty Waiver
    • Close A Business
  • E-filing Information
    • E-file & Pay
    • Filing with a Software Vendor
    • About Electronic Filing
  • Taxes
  • Tax Resources
    • Tax Guidance
    • Tax Compliance Information
    • Forms
    • Tax Collections & Reporting
  • Title and Registration
  • Motor Carrier
  • Revenue News
    • Newsroom
    • News & Publications
Print This Page
Print This Page
Go to Search
Tax Rulings
  • Alcoholic Beverages Taxes
  • Beer Taxes
  • Business Tax
  • Franchise & Excise Tax
  • Gift Tax
  • Gross Receipts Taxes
  • Hall Income Tax
  • Inheritance Tax
  • Motor Fuels Taxes
  • Oil and Tire Fees
  • Realty Transfer (Recordation) Tax
  • Sales and Use Tax
  • Severance Taxes
  • Television and Telecommunications Tax
  • Tobacco Taxes

Hall Income Tax

Ruling NumberTitleDate Issued
16-11Corporate DistributionsNov. 2016
14-12Income from Stock in a State-Chartered Public Trust Company Doing Business in TennesseeNov. 2014
14-09Corporate DistributionsOct. 2014
12-04Deemed Dividend DistributionMay 2012
11-55Securization of Debt ObligationsOct. 2011
00-10Limited PartnershipApril 2000
98-11Forgiven DebtMarch 1998
97-42Foreign PartnershipsOct. 1997
97-41LLC Check-the-Box ProvisionsOct. 1997
96-07Family Investment PartnershipFeb. 1996
95-06Individual Limited Partners and Partnership EmployeesFeb. 1995
94-06Out-of-State Individual Maintaining Apartment in TennesseeApril 1994
94-03Capital Gains Attributable to Exempt BondsMarch 1994
  • Social Media
  • facebook
  • twitter
  • youtube
  • instagram
Careers
  • Employment Opportunities
  • Audit Internships
  • Get to Know Revenue
Local Governments
  • For County Clerks
  • For Local Government and City Officials
Tax Fraud
  • How to Report Tax Fraud
  • Revenue Newsroom
About Us
  • Contact Us
  • Revenue Leadership
  • Title VI Policy
  • Accessibility
  • Partner Sites
Department of Revenue
David Gerregano, Commissioner

500 Deaderick Street
Nashville, TN 37242
Department Contact Information
  • Flag Status
  • Chat
  • Help
  • Translate
  • Font Size
  • TN.gov Services TN.gov Directory Transparent TN Web Policies Mobile App
  • About Tennessee Title VI Accessibility Help & Contact Survey
Close