Document # Public Document # Document Type Date Issued Description
93-72 93-72 Rulings of the Tax Commissioner 03/18/1993 New affiliate in Virginia; Consolidated return
93-64 93-64 Rulings of the Tax Commissioner 03/17/1993 Affiliated corporations; Request to file combined return
93-65 93-65 Rulings of the Tax Commissioner 03/17/1993 Consolidated return; Affiliated corporations
93-62 93-62 Rulings of the Tax Commissioner 03/17/1993 Affiliated corporations; Consolidated return
93-61 93-61 Rulings of the Tax Commissioner 03/17/1993 Returns of Affiliated Corporations
93-66 93-66 Rulings of the Tax Commissioner 03/17/1993 Subtraction for previously taxed income; Consolidated return; Affiliated corporations
93-63 93-63 Rulings of the Tax Commissioner 03/17/1993 Financial Corporations
93-60 93-60 Rulings of the Tax Commissioner 03/17/1993 Registered Investment Advisor
93-75 93-75 Rulings of the Tax Commissioner 03/17/1993 Federal limitation on taxation of interstate commerce; Sales of computer hardware and software
93-59 93-59 Rulings of the Tax Commissioner 03/11/1993 Federal limitation on taxation of interstate commerce; Use of leased trucks on Virginia highways
93-95 93-95 Rulings of the Tax Commissioner 03/08/1993 Tax Bulletin Recordation Tax
93-5 93-95 Tax Bulletins 03/08/1993 State Recordation Tax
93-56 93-56 Rulings of the Tax Commissioner 03/05/1993 Passive Foreign Investment Company (PFIC)
93-58 93-58 Rulings of the Tax Commissioner 03/05/1993 Catering; Party favors and other paper products
93-57 93-57 Rulings of the Tax Commissioner 03/05/1993 Taxation of nonresidents; S corporation shareholders
93-52 93-52 Rulings of the Tax Commissioner 03/05/1993 Occasional sales, including mergers; Sales of substantially all assets
93-54 93-54 Rulings of the Tax Commissioner 03/05/1993 Resales; Promotional giveaways
93-50 93-50 Rulings of the Tax Commissioner 03/05/1993 Nonresident with intangible income from Virginia S corporation
93-55 93-55 Rulings of the Tax Commissioner 03/05/1993 Transportation equipment; Vehicles, Vessels
93-49 93-49 Rulings of the Tax Commissioner 03/05/1993 Nonprofit organization; Rule of strict construction for exemption
93-42 93-42 Rulings of the Tax Commissioner 03/04/1993 Ships and vessels; Building and repairing ships
93-43 93-43 Rulings of the Tax Commissioner 03/04/1993 Final Determination
93-41 93-41 Rulings of the Tax Commissioner 03/04/1993 Mail order sales company; Catalogs, transportation charges, mailing lists
93-40 93-40 Rulings of the Tax Commissioner 03/04/1993 Video production studio
93-45 93-45 Rulings of the Tax Commissioner 03/04/1993 Government contractor; Computer system