Document # Public Document # Document Type Date Issued Description
88-116 88-116 Rulings of the Tax Commissioner 05/19/1988 Meals and lodging purchased by state employees or state agencies
88-108 88-108 Rulings of the Tax Commissioner 05/19/1988 Credit for cogenerators for coal purchases
88-109 88-109 Rulings of the Tax Commissioner 05/19/1988 S Corporation
88-110 88-110 Rulings of the Tax Commissioner 05/19/1988 Fabricating contractor; Protective claim for refund
88-111 88-111 Rulings of the Tax Commissioner 05/19/1988 Permission to file a consolidated return denied
88-113 88-113 Rulings of the Tax Commissioner 05/19/1988 Alternate method of allocation and apportionment for federal contractor
88-112 88-112 Rulings of the Tax Commissioner 05/19/1988 Transitional modification net operating loss deduction
88-115 88-115 Rulings of the Tax Commissioner 05/19/1988 Telephone sales and installation
88-114 88-114 Rulings of the Tax Commissioner 05/19/1988 Permission to allocate capital gains is denied
88-100 88-100 Rulings of the Tax Commissioner 05/12/1988 Protective claim for refund; ACRS subtractions
88-106 88-106 Rulings of the Tax Commissioner 05/12/1988 DISC adjustments; Form 4797 proceeds; Net operating loss
88-104 88-104 Rulings of the Tax Commissioner 05/12/1988 Permission to file a consolidated return denied
88-97 88-97 Rulings of the Tax Commissioner 05/12/1988 Antennas leased to federal government
88-107 88-107 Rulings of the Tax Commissioner 05/12/1988 Elementary or secondary school class rings
88-99 88-99 Rulings of the Tax Commissioner 05/12/1988 Protective claim for refund
88-98 88-98 Rulings of the Tax Commissioner 05/12/1988 Permission to file a consolidated return
88-101 88-101 Rulings of the Tax Commissioner 05/12/1988 Partnership engaged in telecommunications
88-105 88-105 Rulings of the Tax Commissioner 05/12/1988 ACRS modifications
88-102 88-102 Rulings of the Tax Commissioner 05/12/1988 Gross Receipts
88-103 88-103 Rulings of the Tax Commissioner 05/12/1988 Sales under liquidation plan
88-79 88-79 Rulings of the Tax Commissioner 05/10/1988 Student Yearbook Organization; Yearbook production costs
88-82 88-82 Rulings of the Tax Commissioner 05/10/1988 Trusts, partnerships, and S corporations
88-91 88-91 Rulings of the Tax Commissioner 05/10/1988 Maintenance contract for the care of plants
88-86 88-86 Rulings of the Tax Commissioner 05/10/1988 Gain on sale of Virginia obligations
88-87 88-87 Rulings of the Tax Commissioner 05/10/1988 Out-of-state tax credit; District of Columbia corporate franchise tax