Document # Public Document # Document Type Date Issued Description
91-257 91-257 Rulings of the Tax Commissioner 10/08/1991 Sales Factor
91-249 91-249 Rulings of the Tax Commissioner 10/08/1991 Sales to nursing home patients billed to Medicare or Medicaid
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
91-248 91-248 Rulings of the Tax Commissioner 10/08/1991 Sales Factor; Delivery in Virginia for Transportation Purposes
91-255 91-255 Rulings of the Tax Commissioner 10/08/1991 Vessels, Interstate Commerce; Barge Used as Floating Dock
91-251 91-251 Rulings of the Tax Commissioner 10/08/1991 Propane used by manufacturer for both exempt processing and general heating
91-244 91-244 Rulings of the Tax Commissioner 10/07/1991 Consolidated Returns; Mixed Apportionment Factors
91-231 91-231 Rulings of the Tax Commissioner 09/30/1991 Simultaneous resale and lease back of equipment
91-229 91-229 Rulings of the Tax Commissioner 09/30/1991 Foreign source income
91-233 91-233 Rulings of the Tax Commissioner 09/30/1991 Protective claim for refund; King v. Forst
91-237 91-237 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-235 91-235 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-238 91-238 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-236 91-236 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-234 91-234 Rulings of the Tax Commissioner 09/30/1991 Nonbusiness income; Apportionment
91-232 91-232 Rulings of the Tax Commissioner 09/30/1991 Combined return; Nonbusiness income
91-230 91-230 Rulings of the Tax Commissioner 09/30/1991 Bimonthly magazine
91-226 91-226 Rulings of the Tax Commissioner 09/26/1991 Nonresident estates and trusts
91-228 91-228 Rulings of the Tax Commissioner 09/26/1991 Protective claims for refund; King v. Forst
91-227 91-227 Rulings of the Tax Commissioner 09/26/1991 Foreign source income expenses
91-201 91-201 Rulings of the Tax Commissioner 09/23/1991 Alcoholic Beverage Sales
91-222 91-222 Rulings of the Tax Commissioner 09/23/1991 Refund request per IRC § 1341
91-224 91-224 Rulings of the Tax Commissioner 09/23/1991 Computer Maintenance Agreements
91-223 91-223 Rulings of the Tax Commissioner 09/23/1991 Shipping and handling charges
91-220 91-220 Rulings of the Tax Commissioner 09/19/1991 Basis of Recordation Tax