Document # Public Document # Document Type Date Issued Description
94-249 94-249 Rulings of the Tax Commissioner 08/12/1994 Nonprofit organizations, private schools, and churches; Food and crafts festival
94-239 94-239 Rulings of the Tax Commissioner 08/10/1994 Printing; Resales; Swatch cards
94-214 94-214 Rulings of the Tax Commissioner 07/11/1994 Printed materials
94-213 94-213 Rulings of the Tax Commissioner 07/07/1994 Record-keeping requirements; Audit procedures
94-190 94-190 Rulings of the Tax Commissioner 06/24/1994 Transfer of assets to subsidiary; Occasional sale
94-185 94-185 Rulings of the Tax Commissioner 06/17/1994 Consolidated Returns
94-179 94-179 Rulings of the Tax Commissioner 06/08/1994 Price manipulation and intercorporate transactions; Transfer of intangibles to subsidiary
94-174 94-174 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Sale of investments made from idle funds
94-227 94-227 Legislative Summaries 05/30/1994 1994 Legislative Summary
94-156 94-156 Rulings of the Tax Commissioner 05/23/1994 Services; Professional or personal; Sales training seminars
94-154 94-154 Rulings of the Tax Commissioner 05/23/1994 Apportionment of income; Sale of common stock investment
94-143 94-143 Rulings of the Tax Commissioner 05/12/1994 Computer system operations, recurring purchases and fixed asset purchases.
94- 227 94- 227 Rulings of the Tax Commissioner 05/01/1994 Legislative Summary
94-137 94-137 Rulings of the Tax Commissioner 04/28/1994 Institution of learning; Sale of textbooks and software
94-128 94-128 Rulings of the Tax Commissioner 04/25/1994 Persons required to file; Partnerships
94-103 94-103 Rulings of the Tax Commissioner 04/11/1994 Promotional items; Temporary storage in Virginia
94-106 94-106 Rulings of the Tax Commissioner 04/08/1994 Sale of assets
94-83 94-83 Rulings of the Tax Commissioner 03/24/1994 Apportionment of passive income
94-66 94-66 Rulings of the Tax Commissioner 03/16/1994 Royalty Payments
94-58 94-58 Rulings of the Tax Commissioner 03/15/1994 Protective Claim
94-54 94-54 Rulings of the Tax Commissioner 03/14/1994 Audit adjustments
94-55 94-55 Rulings of the Tax Commissioner 03/14/1994 Mixed real and tangible property lease; Restaurant
94-48 94-48 Rulings of the Tax Commissioner 03/10/1994 Company sale of Virginia division; Occasional sale
94-33 94-33 Rulings of the Tax Commissioner 03/04/1994 Temporarily stored in Virginia; Computers used by Real Estate Multiple Listing Service; Refund request
94-12 94-12 Rulings of the Tax Commissioner 01/11/1994 Database conversions and updates; Software modifications