Document # Public Document # Document Type Date Issued Description
94-269 94-269 Rulings of the Tax Commissioner 08/16/1994 Request to file consolidated returns; Affiliates with different apportionment factors
94-259 94-259 Rulings of the Tax Commissioner 08/16/1994 Amended return; Refund request; Timely filing
94-258 94-258 Rulings of the Tax Commissioner 08/16/1994 Services; professional or personal; Water purification
94-256 94-256 Rulings of the Tax Commissioner 08/15/1994 Apportionment of income; Capital gains
94-257 94-257 Rulings of the Tax Commissioner 08/15/1994 Foreign source income; Capital gains
94-254 94-254 Rulings of the Tax Commissioner 08/15/1994 Apportionment of capital gains and interest; ACRS subtractions carried forward
94-255 94-255 Rulings of the Tax Commissioner 08/15/1994 Apportionment of income; Capital gains
94-251 94-251 Rulings of the Tax Commissioner 08/12/1994 Services; Professional or personal; Computer training services
94-249 94-249 Rulings of the Tax Commissioner 08/12/1994 Nonprofit organizations, private schools, and churches; Food and crafts festival
94-253 94-253 Rulings of the Tax Commissioner 08/12/1994 Wages subject to withholding; Nexus with Virginia
94-250 94-250 Rulings of the Tax Commissioner 08/12/1994 Manufacturing, processing, assembling, or refining; Oil and gas well servicing
94-247 94-247 Rulings of the Tax Commissioner 08/12/1994 Mining; Drilling, processing, and transportation of natural gas
94-252 94-252 Rulings of the Tax Commissioner 08/12/1994 Manufacturing, processing, assembling, or refining; Printing, typesetting, and photographic equipment
94-248 94-248 Rulings of the Tax Commissioner 08/12/1994 Publishing and broadcasting; Microforms and CD-Rom compilations
94-245 94-245 Rulings of the Tax Commissioner 08/11/1994 Apportionment of passive income
94-244 94-244 Rulings of the Tax Commissioner 08/11/1994 Sale of out-of-state residence; Capital gain
94-243 94-243 Rulings of the Tax Commissioner 08/11/1994 Taxes paid by residents to other states; Capital gain on disposition of real property
94-246 94-246 Rulings of the Tax Commissioner 08/11/1994 Apportionment of passive income; Protective claim
94-239 94-239 Rulings of the Tax Commissioner 08/10/1994 Printing; Resales; Swatch cards
94-242 94-242 Rulings of the Tax Commissioner 08/10/1994 Manufacturing, processing, assembling, or refining; Cardboard
94-241 94-241 Rulings of the Tax Commissioner 08/10/1994 Transportation equipment; Tires; Waste tire disposal fee
94-238 94-238 Rulings of the Tax Commissioner 08/08/1994 Manufacturing, processing, assembling, or refining; Research and development; Feasibility testing
94-240 94-240 Rulings of the Tax Commissioner 08/05/1994 Taxation of nonresidents; S corporation as limited partner in out-of-state partnership
94-233 94-233 Rulings of the Tax Commissioner 07/29/1994 Consolidated return
94-234 94-234 Rulings of the Tax Commissioner 07/29/1994 Request to file consolidated return