Document # Public Document # Document Type Date Issued Description
92-83 92-83 Rulings of the Tax Commissioner 06/01/1992 Retroactive permission to file consolidated return is denied
92-82 92-82 Rulings of the Tax Commissioner 06/01/1992 Consolidated group
92-88 92-88 Rulings of the Tax Commissioner 06/01/1992 Alternative apportionment method denied
92-76 92-76 Rulings of the Tax Commissioner 05/29/1992 Alternative apportionment method denied
92-77 92-77 Rulings of the Tax Commissioner 05/29/1992 Consolidated filing method denied
92-78 92-78 Rulings of the Tax Commissioner 05/29/1992 Consolidated filing method denied
92-72 92-72 Rulings of the Tax Commissioner 05/29/1992 Publishing and Broadcasting; Financial Magazines
92-73 92-73 Rulings of the Tax Commissioner 05/29/1992 Three Factor Formula of Property, Payroll and Sales.
92-75 92-75 Rulings of the Tax Commissioner 05/29/1992 Consolidated method denied
92-74 92-74 Rulings of the Tax Commissioner 05/29/1992 Refund statute of limitations
92-71 92-71 Rulings of the Tax Commissioner 05/28/1992 Returns of Affiliated Corporations
92-69 92-69 Rulings of the Tax Commissioner 05/28/1992 Internal Revenue Code § 338(h)(10) election
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
92-66 92-66 Rulings of the Tax Commissioner 05/11/1992 Nonprofit Purchases of brochures and other promotional materials
92-65 92-65 Rulings of the Tax Commissioner 05/11/1992 Manufacturing Sanitizing Chemicals
92-64 92-64 Rulings of the Tax Commissioner 05/04/1992 Interstate Transactions; Franchises in Virginia
92-61 92-61 Rulings of the Tax Commissioner 05/01/1992 Statute of Limitations; Failure to File
92-63 92-63 Rulings of the Tax Commissioner 05/01/1992 Consolidated return filed without permission
92-59 92-59 Rulings of the Tax Commissioner 05/01/1992 Services; Professional or Personal; Medical Records
92-62 92-62 Rulings of the Tax Commissioner 05/01/1992 Refund statute of limitations
92-127 92-127 Rulings of the Tax Commissioner 05/01/1992 Legislative Summary
92-60 92-60 Rulings of the Tax Commissioner 05/01/1992 Multistate corporation, capital gains, interest income and royalties
92-127 92-127 Legislative Summaries 05/01/1992 1992 Legislative Summary