Document # Public Document # Document Type Date Issued Description
92-223 92-223 Rulings of the Tax Commissioner 11/05/1992 Subpart F income
92-224 92-224 Rulings of the Tax Commissioner 11/05/1992 Resident Estates and Trusts; Defined; Litigation Settlement Fund
92-225 92-225 Rulings of the Tax Commissioner 11/05/1992 Airline industry; Foreign source income, Property and payroll; Landing fees
92-226 92-226 Rulings of the Tax Commissioner 11/05/1992 Property Used by Common Carriers
92-227 92-227 Rulings of the Tax Commissioner 11/09/1992 Consultation fees to children; Deduction adjustments by the I.R.S.
92-228 92-228 Rulings of the Tax Commissioner 11/09/1992 Construction; Installation of Spiral Staircases
92-229 92-229 Rulings of the Tax Commissioner 11/09/1992 "True object" of contract; Sale vs. service; Government contractor; Laboratory/test facilities
92-23 92-23 Rulings of the Tax Commissioner 04/14/1992 Underpayment of Estimated Tax
92-230 92-230 Rulings of the Tax Commissioner 11/09/1992 Federal Limitation on Taxation of Interstate Commerce; Use of Va. Highways
92-231 92-231 Rulings of the Tax Commissioner 11/09/1992 Commercial airline; Engine repair and overhaul services
92-232 92-232 Rulings of the Tax Commissioner 11/09/1992 Unified Fiduciary Income Tax Return
92-233 92-233 Rulings of the Tax Commissioner 11/09/1992 Publishing and Broadcasting; General Reference Materials
92-234 92-234 Rulings of the Tax Commissioner 11/09/1992 Supplemental Writings; Home Equity Conversion Mortgage
92-235 92-235 Rulings of the Tax Commissioner 11/12/1992 Pollution Control and Cleanup Equipment; Transport of Coal Processing Waste
92-236 92-236 Rulings of the Tax Commissioner 11/12/1992 Coal processing plant; Refuse haul roads
92-237 92-237 Rulings of the Tax Commissioner 11/16/1992 Sales factor; Alternative method
92-238 92-238 Rulings of the Tax Commissioner 11/16/1992 Adjustments to consolidated return to remove affiliates with no Virginia nexus
92-239 92-239 Rulings of the Tax Commissioner 11/16/1992 Combined return; Net operating loss deduction of subsidiary
92-24 92-24 Rulings of the Tax Commissioner 04/14/1992 Federal retirement benefits; Subtractions from Federal Adjusted Gross Income
92-240 92-240 Rulings of the Tax Commissioner 11/20/1992 Nonprofit organization providing recreational activities to children with cancer
92-241 92-241 Rulings of the Tax Commissioner 11/23/1992 Business located in two different localities
92-242 92-242 Rulings of the Tax Commissioner 12/03/1992 Nonprofit hospital cooperative
92-243 92-243 Rulings of the Tax Commissioner 12/03/1992 Consumption by the Taxpayer
92-244 92-244 Rulings of the Tax Commissioner 12/03/1992 Lodging; Access to Telephones for Local Calls
92-245 92-245 Rulings of the Tax Commissioner 12/03/1992 Consolidated tax return