Document # Public Document # Document Type Date Issued Description
93-85 93-85 Rulings of the Tax Commissioner 03/26/1993 ACRS Modifications; Sale of affiliated Corporation
93-80 93-80 Rulings of the Tax Commissioner 03/25/1993 ACRS modifications; Affiliated corporations
93-81 93-81 Rulings of the Tax Commissioner 03/25/1993 Nexus; Out-of-state telephone service provider
93-79 93-79 Rulings of the Tax Commissioner 03/22/1993 Nexus
93-77 93-77 Rulings of the Tax Commissioner 03/22/1993 Audit situation: fixed asset vs. resale inventory; Telephone system
93-92 93-92 Rulings of the Tax Commissioner 03/22/1993 Hotel accommodations less than 90 days
93-78 93-78 Rulings of the Tax Commissioner 03/22/1993 Tax not separately stated; Tax collected in error
93-76 93-76 Rulings of the Tax Commissioner 03/19/1993 Apportionment factor adjustments
93-74 93-74 Rulings of the Tax Commissioner 03/18/1993 Agriculture; Show horses
93-67 93-67 Rulings of the Tax Commissioner 03/18/1993 Request to file combined return; Affiliated corporations
93-69 93-69 Rulings of the Tax Commissioner 03/18/1993 Request to file on combined basis; Affiliated corporations
93-68 93-68 Rulings of the Tax Commissioner 03/18/1993 Request permission to file on consolidated basis; Affiliated corporations
93-71 93-71 Rulings of the Tax Commissioner 03/18/1993 Amended returns
93-72 93-72 Rulings of the Tax Commissioner 03/18/1993 New affiliate in Virginia; Consolidated return
93-73 93-73 Rulings of the Tax Commissioner 03/18/1993 Consolidated return; Affiliated corporations
93-70 93-70 Rulings of the Tax Commissioner 03/18/1993 Request permission to file consolidated return; Affiliated corporations
93-64 93-64 Rulings of the Tax Commissioner 03/17/1993 Affiliated corporations; Request to file combined return
93-66 93-66 Rulings of the Tax Commissioner 03/17/1993 Subtraction for previously taxed income; Consolidated return; Affiliated corporations
93-62 93-62 Rulings of the Tax Commissioner 03/17/1993 Affiliated corporations; Consolidated return
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
93-65 93-65 Rulings of the Tax Commissioner 03/17/1993 Consolidated return; Affiliated corporations
93-61 93-61 Rulings of the Tax Commissioner 03/17/1993 Returns of Affiliated Corporations
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