Document # Public Document # Document Type Date Issued Description
91-261 91-261 Rulings of the Tax Commissioner 10/15/1991 Returns of Affiliated Corporations
91-263 91-263 Rulings of the Tax Commissioner 10/15/1991 Payroll factor adjustment; Returns of Affiliated Corporations
91-262 91-262 Rulings of the Tax Commissioner 10/15/1991 Capital losses; Returns of Affiliated Corporations
91-264 91-264 Rulings of the Tax Commissioner 10/15/1991 Interest income and gain from sale of fixed assets; Returns of Affiliated Corporations
91-260 91-260 Rulings of the Tax Commissioner 10/15/1991 Interest income; Apportionment
91-259 91-259 Rulings of the Tax Commissioner 10/10/1991 Affiliated corporations; Permission to file consolidated return
10091991 Attorney General's Opinion 10/09/1991 Refund of Real Estate Taxes Paid from Escrow by Mortgage Lender
91-258 91-258 Rulings of the Tax Commissioner 10/08/1991 Motor carrier; Alternative apportionment method
91-253 91-253 Rulings of the Tax Commissioner 10/08/1991 Historical Documents; Admission Fee To Historical Society Galleries
91-250 91-250 Rulings of the Tax Commissioner 10/08/1991 Amended Returns, Federal Taxable Income
91-245 91-245 Rulings of the Tax Commissioner 10/08/1991 Appeal to Tax Commissioner; Limitations Period for Refunds
91-240 91-240 Rulings of the Tax Commissioner 10/08/1991 Partnership interests, NOLD, Property factor
91-239 91-239 Rulings of the Tax Commissioner 10/08/1991 Property Sold for Use or Consumption by the United States; Purchases by Military Facility
91-241 91-241 Rulings of the Tax Commissioner 10/08/1991 Leases or Rentals; Personal Property Taxes
91-254 91-254 Rulings of the Tax Commissioner 10/08/1991 Contractors; Materials Purchased to Fulfill Installation Contracts
91-252 91-252 Rulings of the Tax Commissioner 10/08/1991 Change from cash to accrual accounting method; Adjustments
91-246 91-246 Rulings of the Tax Commissioner 10/08/1991 Protective claim for refund; King v. Forst
91-242 91-242 Rulings of the Tax Commissioner 10/08/1991 Nonresident Real Property Owner Registration
91-243 91-243 Rulings of the Tax Commissioner 10/08/1991 Medical Equipment and Devices; Breast Pumps for New Mothers
91-257 91-257 Rulings of the Tax Commissioner 10/08/1991 Sales Factor
91-247 91-247 Rulings of the Tax Commissioner 10/08/1991 Property Sold for Use or Consumption by the United States; Contractor for Nuclear Physics Research
91-256 91-256 Rulings of the Tax Commissioner 10/08/1991 Royalties; Audit sample techniques; Audit penalties
91-248 91-248 Rulings of the Tax Commissioner 10/08/1991 Sales Factor; Delivery in Virginia for Transportation Purposes
91-249 91-249 Rulings of the Tax Commissioner 10/08/1991 Sales to nursing home patients billed to Medicare or Medicaid
91-255 91-255 Rulings of the Tax Commissioner 10/08/1991 Vessels, Interstate Commerce; Barge Used as Floating Dock