Document # Public Document # Document Type Date Issued Description
95-207 95-207 Rulings of the Tax Commissioner 08/04/1995 Financial institutions; Checks
95-194 95-194 Rulings of the Tax Commissioner 07/31/1995 Statute of limitations; Previous audit; Concrete Fabricator/Installer
95-200 95-200 Rulings of the Tax Commissioner 07/31/1995 Legislative summary 1995
95-184 95-184 Rulings of the Tax Commissioner 07/14/1995 Alternate method of allocation and apportionment; Part-year residents
95-200 95-200 Legislative Summaries 06/30/1995 1995 Legislative Summary
95-176 95-176 Rulings of the Tax Commissioner 06/28/1995 Parent/subsidiary transactions; Tradename royalty; Loans
95-168 95-168 Rulings of the Tax Commissioner 06/23/1995 Partnerships; Nonresident partnerships; Credit on unified return
95-167 95-167 Rulings of the Tax Commissioner 06/23/1995 Federal adjusted gross income; S corporation income from foreign activities
95-162 95-162 Rulings of the Tax Commissioner 06/21/1995 Audit procedures; Method of calculating unreported sales
06201995 Attorney General's Opinion 06/20/1995 Mutual fund and real estate investment trust assets
95-159 95-159 Rulings of the Tax Commissioner 06/16/1995 Financial institutions; Commercial check printer
95-150 95-150 Rulings of the Tax Commissioner 06/12/1995 Construction; Permanent truck scales
95-145 95-145 Rulings of the Tax Commissioner 06/06/1995 Liability of corporate officers; Willful failure to pay tax
95-143 95-143 Rulings of the Tax Commissioner 06/05/1995 Price manipulation and intercorporate transactions; Royalties
95-135 95-135 Rulings of the Tax Commissioner 05/25/1995 Occasional sales, including mergers; Festival sales
95-130 95-130 Rulings of the Tax Commissioner 05/22/1995 Returns of affiliated corporations; Equity method of accounting
95-128 95-128 Rulings of the Tax Commissioner 05/19/1995 Barges that deliver fuel to foreign vessels; Property purchased outside of state
95-123 95-123 Rulings of the Tax Commissioner 05/19/1995 Taxes paid by residents to another state
95-108 95-108 Rulings of the Tax Commissioner 05/09/1995 Taxes paid by resident to New York; Computation of credit
95-93 95-93 Rulings of the Tax Commissioner 04/28/1995 Deficiency assessments; Audit sampling; Penalties
95-98 95-98 Rulings of the Tax Commissioner 04/28/1995 Assessments, Court Case, County of Louisa vs Virginia Electric and Power Appellees Company, et al.,
95-87 95-87 Rulings of the Tax Commissioner 04/27/1995 Leases and rentals; Theatrical royalties including hard copy
95-86 95-86 Rulings of the Tax Commissioner 04/26/1995 Price manipulation and intercorporate transactions; Consolidation of income
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
95-73 95-73 Rulings of the Tax Commissioner 04/05/1995 Transportation equipment; Common carrier; Bus maintenance parts