Document # Public Document # Document Type Date Issued Description
87-78 87-78 Rulings of the Tax Commissioner 02/27/1987 DISC adjustment; Sales factor; Net operating loss carryover
87-76 87-76 Rulings of the Tax Commissioner 02/27/1987 Capitalized interest; Safe harbor leasing
87-56 87-56 Rulings of the Tax Commissioner 02/27/1987 Purchase from liquidating business; Occasional sale exemption criteria
87-53 87-53 Rulings of the Tax Commissioner 02/27/1987 Sale of corporate assets; Occasional sale
87-73 87-73 Rulings of the Tax Commissioner 02/27/1987 Advertising services and production materials
87-67 87-67 Rulings of the Tax Commissioner 02/27/1987 Phototype settings to advertising agencies and design studios
87-69 87-69 Rulings of the Tax Commissioner 02/27/1987 Facilities leased by hotel
87-61 87-61 Rulings of the Tax Commissioner 02/27/1987 Recording studio equipment
87-74 87-74 Rulings of the Tax Commissioner 02/27/1987 Capital gains
87-88 87-88 Rulings of the Tax Commissioner 02/27/1987 Conversion of computer software
87-55 87-55 Rulings of the Tax Commissioner 02/27/1987 Supplies purchased by advertising business
87-54 87-54 Rulings of the Tax Commissioner 02/27/1987 Production of annual reports; Advertising firm
87-86 87-86 Rulings of the Tax Commissioner 02/27/1987 Research and development materials
87-83 87-83 Rulings of the Tax Commissioner 02/27/1987 S Corporations
87-62 87-62 Rulings of the Tax Commissioner 02/27/1987 Videotape and computer software production
87-79 87-79 Rulings of the Tax Commissioner 02/27/1987 Net operating loss
87-70 87-70 Rulings of the Tax Commissioner 02/27/1987 Art sales by prison inmates
87-81 87-81 Rulings of the Tax Commissioner 02/27/1987 DISC income;Employee stock ownership plan; Safe harbor lease income
87-58 87-58 Rulings of the Tax Commissioner 02/27/1987 Advertising firms; Changes in law
87-84 87-84 Rulings of the Tax Commissioner 02/27/1987 Residency; Abandonment of Virginia domicile
87-65 87-65 Rulings of the Tax Commissioner 02/27/1987 Meals sold by a church
87-87 87-87 Rulings of the Tax Commissioner 02/27/1987 Transitional provisions; Construction contracts
87-48 87-48 Rulings of the Tax Commissioner 02/26/1987 Advertising business; Purchases for resale
87-43 87-43 Rulings of the Tax Commissioner 02/26/1987 Prizes for vending machines placed in West Virginia
87-44 87-44 Rulings of the Tax Commissioner 02/26/1987 Assessment abated