97-347 |
97-347 |
Rulings of the Tax Commissioner |
08/28/1997 |
Beauty salon providing therapeutic massages |
97-346 |
97-346 |
Rulings of the Tax Commissioner |
08/28/1997 |
Telecommunications; Collectible prepaid telephone cards |
97-345 |
97-345 |
Rulings of the Tax Commissioner |
08/28/1997 |
Reorganizations: issues related to mergers and acquisitions; Net operating loss deduction permitted |
97-344 |
97-344 |
Rulings of the Tax Commissioner |
08/28/1997 |
Exceptions; Taxicabs |
97-343 |
97-343 |
Rulings of the Tax Commissioner |
08/28/1997 |
Limited liability companies; Filing requirements |
97-342 |
97-342 |
Rulings of the Tax Commissioner |
08/27/1997 |
Nonprofit organizations, private schools, and churches; Volunteer recruiting |
97-341 |
97-341 |
Rulings of the Tax Commissioner |
08/27/1997 |
Corporations required to file; Qualified Subchapter S subsidiary |
97-340 |
97-340 |
Rulings of the Tax Commissioner |
08/26/1997 |
Returns of affiliated corporations; Change in method of filing |
97-34 |
97-34 |
Rulings of the Tax Commissioner |
01/31/1997 |
Application of sales and use taxes; Out-of-state vendors |
97-339 |
97-339 |
Rulings of the Tax Commissioner |
08/26/1997 |
Taxable income; Modifications to federal taxable income; Basis adjustment |
97-338 |
97-338 |
Rulings of the Tax Commissioner |
08/25/1997 |
Taxable income; In general; Minor's unearned income included in parents' income |
97-337 |
97-337 |
Rulings of the Tax Commissioner |
08/25/1997 |
Husband and wife filing separately; Earnings and proportional ownership |
97-335 |
97-335 |
Rulings of the Tax Commissioner |
08/27/1997 |
Limited liability companies; Unified nonresident tax returns |
97-334 |
97-334 |
Rulings of the Tax Commissioner |
08/27/1997 |
Limited liability companies; Unified nonresident tax returns |
97-333 |
97-333 |
Rulings of the Tax Commissioner |
08/27/1997 |
Deficiency assessments; Audit procedures |
97-332 |
97-332 |
Rulings of the Tax Commissioner |
08/27/1997 |
Occasional sales, including mergers; Federally nonrecognized transfer of assets in reorganization exempt |
97-331 |
97-331 |
Rulings of the Tax Commissioner |
08/08/1997 |
Real property construction; Government contractors |
97-330 |
97-330 |
Rulings of the Tax Commissioner |
08/18/1997 |
Rate of license taxes; Rate applicable to solicitation firm |
97-33 |
97-33 |
Rulings of the Tax Commissioner |
01/27/1997 |
Exceptions; Growth and sale of farm products |
97-329 |
97-329 |
Rulings of the Tax Commissioner |
08/18/1997 |
Exemption certificates; Out-of-state resale and exemption certificates |
97-328 |
97-328 |
Rulings of the Tax Commissioner |
08/18/1997 |
Interstate transactions; Cemetery monuments constructively received in Virginia |
97-327 |
97-327 |
Rulings of the Tax Commissioner |
08/18/1997 |
Nonprofit organizations |
97-326 |
97-326 |
Rulings of the Tax Commissioner |
08/18/1997 |
All gross receipts from pharmacy's sales taxable |
97-325 |
97-325 |
Rulings of the Tax Commissioner |
08/15/1997 |
General; Car sales |
97-324 |
97-324 |
Rulings of the Tax Commissioner |
08/14/1997 |
Exceptions; Household goods carrier subject to tax |