Document # Public Document # Document Type Date Issued Description
91-317 91-317 Rulings of the Tax Commissioner 12/30/1991 Virginia Tax Treatment of IRC Sec. 338(h)(10) Election
91-316 91-316 Rulings of the Tax Commissioner 12/30/1991 Purchases of Recycling Machinery and Equipment; S Corporations
91-312 91-312 Rulings of the Tax Commissioner 12/30/1991 Lease or Rental; Gross Proceeds; Crane Rentals
91-310 91-310 Rulings of the Tax Commissioner 12/20/1991 Industrial Materials; Lease of Rail Cars
91-309 91-309 Rulings of the Tax Commissioner 12/20/1991 Correction of assessment; Burden of proof
91-311 91-311 Rulings of the Tax Commissioner 12/20/1991 Fence fabrication and installation
91-308 91-308 Rulings of the Tax Commissioner 12/16/1991 Assessment abated
91-307 91-307 Rulings of the Tax Commissioner 12/16/1991 Nonprofit organization promoting the arts and artist
91-11 91-318 Tax Bulletins 12/15/1991 Interest Rates; First Quarter 1992
91-318 91-318 Rulings of the Tax Commissioner 12/15/1991 INTEREST RATES FIRST QUARTER 1992
12131991 Attorney General's Opinion 12/13/1991 Privately Owned Subdivision Water System; Application of Local Tax
91-306 91-306 Rulings of the Tax Commissioner 12/12/1991 Retirement plans; Withholding requirements
91-305 91-305 Rulings of the Tax Commissioner 12/09/1991 Pension income; Refund request
91-304 91-304 Rulings of the Tax Commissioner 12/04/1991 In-State Based Subsidiaries
91-302 91-302 Rulings of the Tax Commissioner 11/27/1991 Information Retrieval
91-303 91-303 Rulings of the Tax Commissioner 11/27/1991 Data Conversion
91-301 91-301 Rulings of the Tax Commissioner 11/27/1991 Fabrication; Subcontractor
91-299 91-299 Rulings of the Tax Commissioner 11/22/1991 Nonprofit organization; Fundraising activities
91-298 91-298 Rulings of the Tax Commissioner 11/22/1991 Aircraft Sales and Use Tax; Statute of Limitations
91-294 91-294 Rulings of the Tax Commissioner 11/19/1991 Horse breeding and racing; Application of agricultural exemption
91-292 91-292 Rulings of the Tax Commissioner 11/19/1991 Purchases or Consumption by Operator of Government Airport
91-293 91-293 Rulings of the Tax Commissioner 11/19/1991 Sales Factor; Consolidated Returns
91-290 91-290 Rulings of the Tax Commissioner 11/18/1991 Liquidating division; Separate and distinct
91-288 91-288 Rulings of the Tax Commissioner 11/18/1991 Industrial Materials; Laundries and Dry Cleaners
91-287 91-287 Rulings of the Tax Commissioner 11/18/1991 Statute of limitations for refund