Document # Public Document # Document Type Date Issued Description
91-240 91-240 Rulings of the Tax Commissioner 10/08/1991 Partnership interests, NOLD, Property factor
91-254 91-254 Rulings of the Tax Commissioner 10/08/1991 Contractors; Materials Purchased to Fulfill Installation Contracts
91-241 91-241 Rulings of the Tax Commissioner 10/08/1991 Leases or Rentals; Personal Property Taxes
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
91-252 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
91-248 91-248 Rulings of the Tax Commissioner 10/08/1991 Sales Factor; Delivery in Virginia for Transportation Purposes
91-244 91-244 Rulings of the Tax Commissioner 10/07/1991 Consolidated Returns; Mixed Apportionment Factors
91-232 91-232 Rulings of the Tax Commissioner 09/30/1991 Combined return; Nonbusiness income
91-233 91-233 Rulings of the Tax Commissioner 09/30/1991 Protective claim for refund; King v. Forst
91-236 91-236 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
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
91-237 91-237 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
91-235 91-235 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
91-230 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
91-227 91-227 Rulings of the Tax Commissioner 09/26/1991 Foreign source income expenses
91-228 91-228 Rulings of the Tax Commissioner 09/26/1991 Protective claims for refund; King v. Forst
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