Document # Public Document # Document Type Date Issued Description
86-4 86-4 Rulings of the Tax Commissioner 12/23/1986 Income from Virginia sources
86-5 86-5 Rulings of the Tax Commissioner 12/19/1986 Loss on investment in subsidiary corporation
86-41 86-41 Rulings of the Tax Commissioner 12/17/1986 BRIAN SKINNER & JACQUELINE SKINNER
86-253 86-253 Rulings of the Tax Commissioner 12/17/1986 Permission to file a combined return
86-250 86-250 Rulings of the Tax Commissioner 12/08/1986 Modifications to federal taxable income; Depletion
86-249 86-249 Rulings of the Tax Commissioner 12/08/1986 Ocean-going hospital vessel
86-246 86-246 Rulings of the Tax Commissioner 12/08/1986 Withholding reciprocity agreements; Application to unemployment taxes
86-252 86-252 Rulings of the Tax Commissioner 12/08/1986 Wild bird humane society; Nonprofit organization; Exemption criteria
86-247 86-247 Rulings of the Tax Commissioner 12/08/1986 Graphic design and production studio
86-245 86-245 Rulings of the Tax Commissioner 12/01/1986 Estimated payments and the calculation of refunds and tax due
86-240 86-240 Rulings of the Tax Commissioner 11/28/1986 Audit adjustment
86-243 86-243 Rulings of the Tax Commissioner 11/28/1986 Government contractor
86-241 86-241 Rulings of the Tax Commissioner 11/28/1986 Nonprofit organization providing drug education programs to youth; Exemption criteria
86-244 86-244 Rulings of the Tax Commissioner 11/26/1986 Out-of-state tax credit; Maryland local income taxes mandated by Md. Ann. Code (1957), art. 81 section 283; Department of Taxation vs. John C. Smith, et al
86-235 86-235 Rulings of the Tax Commissioner 11/19/1986 Interest calculation when both refund and tax liability exist
86-236 86-236 Rulings of the Tax Commissioner 11/19/1986 Items Temporarily Stored In State
86-237 86-237 Rulings of the Tax Commissioner 11/19/1986 Inventory
86-233 86-233 Rulings of the Tax Commissioner 11/17/1986 Use tax; Fabrication labor
86-234 86-234 Rulings of the Tax Commissioner 11/17/1986 Out-of-state book seller
86-231 86-231 Rulings of the Tax Commissioner 11/12/1986 Partnership property; Nonresident decedent
86-230 86-230 Rulings of the Tax Commissioner 11/07/1986 Interest on Virginia obligations
86-228 86-228 Rulings of the Tax Commissioner 11/07/1986 DISC adjustments; Excess cost recovery (ACRS)
86-229 86-229 Rulings of the Tax Commissioner 11/07/1986 DISC dividends; Foreign source income
86-220 86-220 Rulings of the Tax Commissioner 11/03/1986 Farm selling fresh fruit and vegetables
86-225 86-225 Rulings of the Tax Commissioner 11/03/1986 Domicile of decedent