Document # Public Document # Document Type Date Issued Description
92-43 92-43 Rulings of the Tax Commissioner 04/27/1992 Basis of assets; ACRS modifications
92-44 92-44 Rulings of the Tax Commissioner 04/27/1992 Foreign source income;Payroll based stock ownership, Net operating loss
92-45 92-45 Rulings of the Tax Commissioner 04/27/1992 Capital losses; Ancillary business income
92-46 92-46 Rulings of the Tax Commissioner 04/27/1992 Consolidated federal taxable income
92-47 92-47 Rulings of the Tax Commissioner 04/27/1992 Foreign source income
92-48 92-48 Rulings of the Tax Commissioner 04/27/1992 Refund statute of limitations
92-49 92-49 Rulings of the Tax Commissioner 04/27/1992 Ecological Organizations; Criteria for Exemption
92-5 92-5 Rulings of the Tax Commissioner 03/13/1992 Occasional Sales; Sale of Hotel Assets
92-50 92-50 Rulings of the Tax Commissioner 04/27/1992 Use or Storage; Modification of Equipment in Virginia
92-51 92-51 Rulings of the Tax Commissioner 04/27/1992 Capital losses; Sales factor adjustments
92-52 92-52 Rulings of the Tax Commissioner 04/27/1992 Home heating fuel sales; Situs of sale; Local sales and use tax
92-53 92-53 Rulings of the Tax Commissioner 04/27/1992 Interest from foreign bank account
92-54 92-54 Rulings of the Tax Commissioner 04/27/1992 Paging system; Maintenance contracts
92-55 92-55 Rulings of the Tax Commissioner 04/28/1992 Property purchased by churches; Conference center
92-56 92-56 Rulings of the Tax Commissioner 04/29/1992 Packaging Materials and Containers; Invoice and Delivery Slips
92-57 92-57 Rulings of the Tax Commissioner 04/29/1992 Apportionment of Income; Corporate General Partners
92-58 92-58 Rulings of the Tax Commissioner 04/29/1992 Wages, Nonresident Retirement Benefits
92-59 92-59 Rulings of the Tax Commissioner 05/01/1992 Services; Professional or Personal; Medical Records
92-6 92-6 Rulings of the Tax Commissioner 03/13/1992 Retirement benefits
92-60 92-60 Rulings of the Tax Commissioner 05/01/1992 Multistate corporation, capital gains, interest income and royalties
92-61 92-61 Rulings of the Tax Commissioner 05/01/1992 Statute of Limitations; Failure to File
92-62 92-62 Rulings of the Tax Commissioner 05/01/1992 Refund statute of limitations
92-63 92-63 Rulings of the Tax Commissioner 05/01/1992 Consolidated return filed without permission
92-64 92-64 Rulings of the Tax Commissioner 05/04/1992 Interstate Transactions; Franchises in Virginia
92-65 92-65 Rulings of the Tax Commissioner 05/11/1992 Manufacturing Sanitizing Chemicals