Document # Public Document # Document Type Date Issued Description
92-69 92-69 Rulings of the Tax Commissioner 05/28/1992 Internal Revenue Code § 338(h)(10) election
92-71 92-71 Rulings of the Tax Commissioner 05/28/1992 Returns of Affiliated Corporations
92-70 92-70 Rulings of the Tax Commissioner 05/28/1992 New affiliated group; Filing status
92-68 92-68 Rulings of the Tax Commissioner 05/27/1992 Construction; Cabinet Manufacturer
92-67 92-67 Rulings of the Tax Commissioner 05/15/1992 Medical, Dental, and Optical Supplies and Drugs; Vitamins and Minerals
92-65 92-65 Rulings of the Tax Commissioner 05/11/1992 Manufacturing Sanitizing Chemicals
92-66 92-66 Rulings of the Tax Commissioner 05/11/1992 Nonprofit Purchases of brochures and other promotional materials
92-64 92-64 Rulings of the Tax Commissioner 05/04/1992 Interstate Transactions; Franchises in Virginia
92-127 92-127 Rulings of the Tax Commissioner 05/01/1992 Legislative Summary
92-59 92-59 Rulings of the Tax Commissioner 05/01/1992 Services; Professional or Personal; Medical Records
92-127 92-127 Legislative Summaries 05/01/1992 1992 Legislative Summary
92-63 92-63 Rulings of the Tax Commissioner 05/01/1992 Consolidated return filed without permission
92-61 92-61 Rulings of the Tax Commissioner 05/01/1992 Statute of Limitations; Failure to File
92-60 92-60 Rulings of the Tax Commissioner 05/01/1992 Multistate corporation, capital gains, interest income and royalties
92-62 92-62 Rulings of the Tax Commissioner 05/01/1992 Refund statute of limitations
92-57 92-57 Rulings of the Tax Commissioner 04/29/1992 Apportionment of Income; Corporate General Partners
92-56 92-56 Rulings of the Tax Commissioner 04/29/1992 Packaging Materials and Containers; Invoice and Delivery Slips
92-58 92-58 Rulings of the Tax Commissioner 04/29/1992 Wages, Nonresident Retirement Benefits
92-40 92-40 Rulings of the Tax Commissioner 04/28/1992 Capital losses; Net operating loss deductions
92-55 92-55 Rulings of the Tax Commissioner 04/28/1992 Property purchased by churches; Conference center
92-52 92-52 Rulings of the Tax Commissioner 04/27/1992 Home heating fuel sales; Situs of sale; Local sales and use tax
92-43 92-43 Rulings of the Tax Commissioner 04/27/1992 Basis of assets; ACRS modifications
92-51 92-51 Rulings of the Tax Commissioner 04/27/1992 Capital losses; Sales factor adjustments
92-50 92-50 Rulings of the Tax Commissioner 04/27/1992 Use or Storage; Modification of Equipment in Virginia
92-46 92-46 Rulings of the Tax Commissioner 04/27/1992 Consolidated federal taxable income