Document # Public Document # Document Type Date Issued Description
94-97 94-97 Rulings of the Tax Commissioner 03/31/1994 Medical, dental, and optical supplies, and drugs; Free samples of controlled drugs
94-102 94-102 Rulings of the Tax Commissioner 03/31/1994 Net operating loss adjustments; Combined return
94-99 94-99 Rulings of the Tax Commissioner 03/31/1994 Clean Fuel Vehicle Credit
94-91 94-91 Rulings of the Tax Commissioner 03/29/1994 Taxes paid by residents to other states; New York source income
94-92 94-92 Rulings of the Tax Commissioner 03/29/1994 Time limitations for assessment and collection; Amended returns
94-93 94-93 Rulings of the Tax Commissioner 03/29/1994 Subtractions from apportionable income
94-89 94-89 Rulings of the Tax Commissioner 03/28/1994 Subtractions from federal adjusted gross income; Lump sum distribution of retirement income
94-85 94-85 Rulings of the Tax Commissioner 03/25/1994 Cargo container leasing
94-88 94-88 Rulings of the Tax Commissioner 03/25/1994 Assessments for additional income taxes
94-90 94-90 Rulings of the Tax Commissioner 03/25/1994 Leases and rentals; Lease-purchase agreements
94-84 94-84 Rulings of the Tax Commissioner 03/25/1994 Financial institution; Apportionment factors
94-86 94-86 Rulings of the Tax Commissioner 03/25/1994 Exemption criteria; Nonprofit organization
94-87 94-87 Rulings of the Tax Commissioner 03/25/1994 Leases and rentals; Charge for property taxes
94-83 94-83 Rulings of the Tax Commissioner 03/24/1994 Apportionment of passive income
94-81 94-81 Rulings of the Tax Commissioner 03/24/1994 Investment under the Neighborhood Assistance Act; Reorganization of qualifying corporation
94-82 94-82 Rulings of the Tax Commissioner 03/24/1994 Foreign Source Royalty Income
94-94 94-94 Rulings of the Tax Commissioner 03/23/1994 Dismissal Order: National Surety Leasing, Inc. v. Virginia Department of Taxation
94-80 94-80 Rulings of the Tax Commissioner 03/22/1994 Audit sample techniques; "Gross-up" method; Overcollection of tax; Multistate building supply retailer
94-79 94-79 Rulings of the Tax Commissioner 03/22/1994 Alternate method of allocation and apportionment; Capital gain from sale of related company's stock
94-77 94-77 Rulings of the Tax Commissioner 03/21/1994 Technical consulting service
94-78 94-78 Rulings of the Tax Commissioner 03/21/1994 Prescription drug samples; Out-of-state pharmaceutical manufacturer; Withdrawals from exempt inventory; tax paid to another state
94-69 94-69 Rulings of the Tax Commissioner 03/18/1994 Non-industrial fabrication; construction material sales to churches
94-76 94-76 Rulings of the Tax Commissioner 03/18/1994 Foreign source income
94-74 94-74 Rulings of the Tax Commissioner 03/18/1994 Nonprofit organizations, private schools, and churches; Hospital holding company
94-73 94-73 Rulings of the Tax Commissioner 03/18/1994 Florists and nurseries; Shrubs and plants