Document # Public Document # Document Type Date Issued Description
92-217 92-217 Rulings of the Tax Commissioner 10/30/1992 Apportionment factors; Parent company's returns
92-218 92-218 Rulings of the Tax Commissioner 10/30/1992 Late filing penalty and interest
92-219 92-219 Rulings of the Tax Commissioner 10/30/1992 Construction Corporations; Income from Out-of-State Partnership
92-22 92-22 Rulings of the Tax Commissioner 04/14/1992 Industrial Materials; Computers Used to Monitor Production
92-220 92-220 Rulings of the Tax Commissioner 11/04/1992 Nonprofit Organizations, Pediatric Health Care Provider and Affiliates
92-221 92-221 Rulings of the Tax Commissioner 11/05/1992 Energy Income Tax Credit; Federal Credit Disallowed
92-222 92-222 Rulings of the Tax Commissioner 11/05/1992 Rail car rebates
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