Document # Public Document # Document Type Date Issued Description
97-350 97-350 Rulings of the Tax Commissioner 08/29/1997 Manufacturing, processing, assembling, or refining; "Used directly'
97-349 97-349 Rulings of the Tax Commissioner 08/28/1997 Manufacturing; Research and development; Charitable organization
97-347 97-347 Rulings of the Tax Commissioner 08/28/1997 Beauty salon providing therapeutic massages
97-343 97-343 Rulings of the Tax Commissioner 08/28/1997 Limited liability companies; Filing requirements
97-346 97-346 Rulings of the Tax Commissioner 08/28/1997 Telecommunications; Collectible prepaid telephone cards
97-357 97-357 Rulings of the Tax Commissioner 08/28/1997 Publishing and broadcasting; Game programs
97-344 97-344 Rulings of the Tax Commissioner 08/28/1997 Exceptions; Taxicabs
97-348 97-348 Rulings of the Tax Commissioner 08/28/1997 Penalties and Interest; Penalty for deficiency
97-345 97-345 Rulings of the Tax Commissioner 08/28/1997 Reorganizations: issues related to mergers and acquisitions; Net operating loss deduction permitted
97-342 97-342 Rulings of the Tax Commissioner 08/27/1997 Nonprofit organizations, private schools, and churches; Volunteer recruiting
97-333 97-333 Rulings of the Tax Commissioner 08/27/1997 Deficiency assessments; Audit procedures
97-334 97-334 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-332 97-332 Rulings of the Tax Commissioner 08/27/1997 Occasional sales, including mergers; Federally nonrecognized transfer of assets in reorganization exempt
97-335 97-335 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-341 97-341 Rulings of the Tax Commissioner 08/27/1997 Corporations required to file; Qualified Subchapter S subsidiary
97-339 97-339 Rulings of the Tax Commissioner 08/26/1997 Taxable income; Modifications to federal taxable income; Basis adjustment
97-340 97-340 Rulings of the Tax Commissioner 08/26/1997 Returns of affiliated corporations; Change in method of filing
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
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
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
97-329 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
97-325 97-325 Rulings of the Tax Commissioner 08/15/1997 General; Car sales