Document # Public Document # Document Type Date Issued Description
88-103 88-103 Rulings of the Tax Commissioner 05/12/1988 Sales under liquidation plan
88-100 88-100 Rulings of the Tax Commissioner 05/12/1988 Protective claim for refund; ACRS subtractions
88-102 88-102 Rulings of the Tax Commissioner 05/12/1988 Gross Receipts
88-106 88-106 Rulings of the Tax Commissioner 05/12/1988 DISC adjustments; Form 4797 proceeds; Net operating loss
88-99 88-99 Rulings of the Tax Commissioner 05/12/1988 Protective claim for refund
88-94 88-94 Rulings of the Tax Commissioner 05/10/1988 Lodging rented for continuous occupancy; Local transient occupancy taxes
88-96 88-96 Rulings of the Tax Commissioner 05/10/1988 Dredging business
88-90 88-90 Rulings of the Tax Commissioner 05/10/1988 Advertising business purchases; Media and nonmedia
88-79 88-79 Rulings of the Tax Commissioner 05/10/1988 Student Yearbook Organization; Yearbook production costs
88-84 88-84 Rulings of the Tax Commissioner 05/10/1988 Income from mutual funds that invest in U.S. Government securities
88-89 88-89 Rulings of the Tax Commissioner 05/10/1988 Parts purchased for school automobile repair class
88-78 88-78 Rulings of the Tax Commissioner 05/10/1988 Landscape subcontractors; Use tax liability
88-87 88-87 Rulings of the Tax Commissioner 05/10/1988 Out-of-state tax credit; District of Columbia corporate franchise tax
88-95 88-95 Rulings of the Tax Commissioner 05/10/1988 Engineering computers; Coveralls and shoe covers; Manufacturing
88-85 88-85 Rulings of the Tax Commissioner 05/10/1988 Property Purchased by Prison Ministry
88-81 88-81 Rulings of the Tax Commissioner 05/10/1988 Nonresident partners; S corporation; Unified nonresident income tax return
88-80 88-80 Rulings of the Tax Commissioner 05/10/1988 Taxes paid by residents to other states; Out-of-state tax credit
88-88 88-88 Rulings of the Tax Commissioner 05/10/1988 Commission paid to the college for sales of class rings, photographs, etc.;
88-82 88-82 Rulings of the Tax Commissioner 05/10/1988 Trusts, partnerships, and S corporations
88-91 88-91 Rulings of the Tax Commissioner 05/10/1988 Maintenance contract for the care of plants
88-86 88-86 Rulings of the Tax Commissioner 05/10/1988 Gain on sale of Virginia obligations
88-93 88-93 Rulings of the Tax Commissioner 05/10/1988 School owned vending machine
88-83 88-83 Rulings of the Tax Commissioner 05/10/1988 Permission to file consolidated return denied
88-92 88-92 Rulings of the Tax Commissioner 05/10/1988 School yearbook purchases
88-77 88-77 Rulings of the Tax Commissioner 05/06/1988 Contractor unable to substantiate payment of tax on purchases