Document # Public Document # Document Type Date Issued Description
97-137 97-137 Rulings of the Tax Commissioner 03/21/1997 Services; Separately stated charges
97-132 97-132 Rulings of the Tax Commissioner 03/19/1997 Alternative method of allocation and apportionment; Separate accounting
97-121 97-121 Rulings of the Tax Commissioner 03/07/1997 Resident estates and trusts defined; Fiduciary's domicile
97-106 97-106 Rulings of the Tax Commissioner 02/25/1997 Status of purchaser as an agent
97-97 97-97 Rulings of the Tax Commissioner 02/24/1997 Nonresident partnerships
97-89 97-89 Rulings of the Tax Commissioner 02/20/1997 Deficiency assessments; Relief for taxes paid
97-80 97-80 Rulings of the Tax Commissioner 02/19/1997 Penalties, building supply and lumber stores
97-71 97-71 Rulings of the Tax Commissioner 02/18/1997 Auditor's assessment prima facie correct
97-51 97-51 Rulings of the Tax Commissioner 02/10/1997 Audit procedures; Sample based on contested sale confirmed
97-61 97-61 Rulings of the Tax Commissioner 02/10/1997 Direct mailings
97-35 97-35 Rulings of the Tax Commissioner 01/27/1997 Notice of assessment; Estimated assessments
97-5 97-5 Rulings of the Tax Commissioner 01/15/1997 Services-repair and installation; Lighting and HVAC equipment
01031997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Economic Development Authority
01011997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Authority
96-396 96-396 Rulings of the Tax Commissioner 12/31/1996 Computation of net capital; Availability of alternative method of apportioning net capital
96-393 96-393 Rulings of the Tax Commissioner 12/30/1996 Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary
96-390 96-390 Rulings of the Tax Commissioner 12/27/1996 Coupons, premiums, and cash discounts; Certificate books
96-387 96-387 Rulings of the Tax Commissioner 12/26/1996 Property factor; Construction in process; Removal of capitalized interest from denominator
96-379 96-379 Rulings of the Tax Commissioner 12/20/1996 Nonprofit organizations, private schools, and churches; Fund raising activities
96-366 96-366 Rulings of the Tax Commissioner 12/10/1996 Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income
96-363 96-363 Rulings of the Tax Commissioner 12/09/1996 Taxable income; Modifications to federal taxable income; Additions and subtractions
96-357 96-357 Rulings of the Tax Commissioner 12/06/1996 Computation of net capital; Deferred income
96-353 96-353 Rulings of the Tax Commissioner 11/25/1996 Taxable income; Modifications to federal taxable income; Foreign source income expenses
96-346 96-346 Rulings of the Tax Commissioner 11/25/1996 Alternate method of allocation and apportionment; Passive investments
96-336 96-336 Rulings of the Tax Commissioner 11/14/1996 Penalties and Interest; Waiver of penalty