96-393 |
96-393 |
Rulings of the Tax Commissioner |
12/30/1996 |
Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary |
96-392 |
96-392 |
Rulings of the Tax Commissioner |
12/30/1996 |
Resales; Parts and bulk fluids; Automotive oil change and service shop |
96-391 |
96-391 |
Rulings of the Tax Commissioner |
12/27/1996 |
Generation skipping transfer (GST) |
96-390 |
96-390 |
Rulings of the Tax Commissioner |
12/27/1996 |
Coupons, premiums, and cash discounts; Certificate books |
96-389 |
96-389 |
Rulings of the Tax Commissioner |
12/26/1996 |
Leases and rentals; Equipment |
96-388 |
96-388 |
Rulings of the Tax Commissioner |
12/26/1996 |
Payroll factor; Compensation other than salaries |
96-387 |
96-387 |
Rulings of the Tax Commissioner |
12/26/1996 |
Property factor; Construction in process; Removal of capitalized interest from denominator |
96-386 |
96-386 |
Rulings of the Tax Commissioner |
12/23/1996 |
Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine |
96-385 |
96-385 |
Rulings of the Tax Commissioner |
12/23/1996 |
Failure to withhold; Penalties |
96-384 |
96-384 |
Rulings of the Tax Commissioner |
12/20/1996 |
Refinanced mortgage |
96-383 |
96-383 |
Rulings of the Tax Commissioner |
12/20/1996 |
Interest; Net operating loss; Date on which interest accrual ends |
96-382 |
96-382 |
Rulings of the Tax Commissioner |
12/20/1996 |
100% fraud penalty |
96-381 |
96-381 |
Rulings of the Tax Commissioner |
12/20/1996 |
Domestic international sales corporations (DISCs), |
96-380 |
96-380 |
Rulings of the Tax Commissioner |
12/20/1996 |
Printing; Print and CD-ROM catalogs |
96-38 |
96-38 |
Rulings of the Tax Commissioner |
04/05/1996 |
"Taxable income" defined; Net operating loss carryback |
96-379 |
96-379 |
Rulings of the Tax Commissioner |
12/20/1996 |
Nonprofit organizations, private schools, and churches; Fund raising activities |
96-378 |
96-378 |
Rulings of the Tax Commissioner |
12/18/1996 |
Application for refund; Refunds and dealer discounts |
96-377 |
96-377 |
Rulings of the Tax Commissioner |
12/18/1996 |
Governmental agencies |
96-375 |
96-375 |
Rulings of the Tax Commissioner |
12/16/1996 |
Cellular Telephone Sales; Sales Price |
96-374 |
96-374 |
Rulings of the Tax Commissioner |
12/16/1996 |
Withdrawal of cellular phones from exempt inventory for free distribution |
96-373 |
96-373 |
Rulings of the Tax Commissioner |
12/13/1996 |
Returns of affiliated corporations; Change in method of filing |
96-372 |
96-372 |
Rulings of the Tax Commissioner |
12/13/1996 |
Returns of affiliated corporations; Change in method of filing |
96-371 |
96-371 |
Rulings of the Tax Commissioner |
12/12/1996 |
Services; Repair and installation; Maintenance contracts |
96-370 |
96-370 |
Rulings of the Tax Commissioner |
12/12/1996 |
Returns of affiliated corporations; Change in method of filing |
96-37 |
96-37 |
Rulings of the Tax Commissioner |
04/03/1996 |
Services-miscellaneous service enterprises; Services provided in and outside Virginia |