Document # Public Document # Document Type Date Issued Description
92-227 92-227 Rulings of the Tax Commissioner 11/09/1992 Consultation fees to children; Deduction adjustments by the I.R.S.
92-231 92-231 Rulings of the Tax Commissioner 11/09/1992 Commercial airline; Engine repair and overhaul services
92-230 92-230 Rulings of the Tax Commissioner 11/09/1992 Federal Limitation on Taxation of Interstate Commerce; Use of Va. Highways
92-222 92-222 Rulings of the Tax Commissioner 11/05/1992 Rail car rebates
92-224 92-224 Rulings of the Tax Commissioner 11/05/1992 Resident Estates and Trusts; Defined; Litigation Settlement Fund
92-223 92-223 Rulings of the Tax Commissioner 11/05/1992 Subpart F income
92-226 92-226 Rulings of the Tax Commissioner 11/05/1992 Property Used by Common Carriers
92-221 92-221 Rulings of the Tax Commissioner 11/05/1992 Energy Income Tax Credit; Federal Credit Disallowed
92-225 92-225 Rulings of the Tax Commissioner 11/05/1992 Airline industry; Foreign source income, Property and payroll; Landing fees
92-267 92-267 Rulings of the Tax Commissioner 11/04/1992 Restaurants, Meals, Service Charges, Rental Equipment
92-220 92-220 Rulings of the Tax Commissioner 11/04/1992 Nonprofit Organizations, Pediatric Health Care Provider and Affiliates
92-10 92-267 Tax Bulletins 11/04/1992 Restaurants and the Retail Sales and Use Tax
92-217 92-217 Rulings of the Tax Commissioner 10/30/1992 Apportionment factors; Parent company's returns
92-218 92-218 Rulings of the Tax Commissioner 10/30/1992 Late filing penalty and interest
92-219 92-219 Rulings of the Tax Commissioner 10/30/1992 Construction Corporations; Income from Out-of-State Partnership
92-214 92-214 Rulings of the Tax Commissioner 10/29/1992 Denial of Refund; Statute of limitations
92-216 92-216 Rulings of the Tax Commissioner 10/29/1992 Interest on late payment of tax; Adjustments to FAGI by I.R.S.
92-215 92-215 Rulings of the Tax Commissioner 10/29/1992 Refund denied; Statute of Limitations
92-207 92-207 Rulings of the Tax Commissioner 10/21/1992 Application of Sales and Use Taxes; Possession Taken in Virginia
92-206 92-206 Rulings of the Tax Commissioner 10/21/1992 Aircraft; Authority to license aircraft
92-208 92-208 Rulings of the Tax Commissioner 10/21/1992 Magazine subscription sales by catalog company
92-203 92-203 Rulings of the Tax Commissioner 10/19/1992 Returns of Affiliated Corporation; Consolidated Filing
92-209 92-209 Rulings of the Tax Commissioner 10/19/1992 Nonprofit Exemption, Food consumption; Area Agency on Aging,
92-205 92-205 Rulings of the Tax Commissioner 10/16/1992 Manufacturing; Barges Used to Transport Mined Products
92-204 92-204 Rulings of the Tax Commissioner 10/16/1992 Federal Adjusted Gross Income; Income Earned by Taxpayer's Children