Document # Public Document # Document Type Date Issued Description
87-213 87-213 Rulings of the Tax Commissioner 09/18/1987 Allocation of recordation tax to various localities
87-207 87-207 Rulings of the Tax Commissioner 09/15/1987 Income from criminal activities
87-209 87-209 Rulings of the Tax Commissioner 09/15/1987 Computer hardware and software subscription and support agreements
87-211 87-211 Rulings of the Tax Commissioner 09/15/1987 Allocation of interest and rental income; Installment sales; Foreign source income
87-206 87-206 Rulings of the Tax Commissioner 09/15/1987 Calculation of interest on refunds
87-239 87-239 Rulings of the Tax Commissioner 09/15/1987 Cash or deferred arrangement
87-212 87-212 Rulings of the Tax Commissioner 09/15/1987 Merged corporations
87-210 87-210 Rulings of the Tax Commissioner 09/15/1987 Modular building sales and installation
87-208 87-208 Rulings of the Tax Commissioner 09/15/1987 Cable television remote converters
87-205 87-205 Rulings of the Tax Commissioner 09/11/1987 Materials for real property construction; Taxes erroneously paid to another state
87-200 87-200 Rulings of the Tax Commissioner 08/26/1987 Direct mailings
87-201 87-201 Rulings of the Tax Commissioner 08/26/1987 Charges by graphic artists, printers, and advertising agencies
87-202 87-202 Rulings of the Tax Commissioner 08/26/1987 Precious metal purchased for investment purposes
87-204 87-204 Rulings of the Tax Commissioner 08/26/1987 Partnership of nonprofit hospitals
87-178 87-178 Rulings of the Tax Commissioner 08/26/1987 Foreign source income and expenses
87-203 87-203 Rulings of the Tax Commissioner 08/26/1987 Media advertising exemption
87-199 87-199 Rulings of the Tax Commissioner 08/21/1987 Alternative reporting method based on percentage of gross receipts; Vending machine sales
87-196 87-196 Rulings of the Tax Commissioner 08/19/1987 Materials stored in Virginia for an out-of-state construction job
87-194 87-194 Rulings of the Tax Commissioner 08/19/1987 Permission to file a combined return
87-197 87-197 Rulings of the Tax Commissioner 08/19/1987 County commemorative coin
87-192 87-192 Rulings of the Tax Commissioner 08/19/1987 Salary repayment in prior year; Subtraction denied
87-193 87-193 Rulings of the Tax Commissioner 08/19/1987 Lump-sum distributions qualifying for special averaging provisions under federal tax law
87-191 87-191 Rulings of the Tax Commissioner 08/19/1987 Permission to file a separate return
87-198 87-198 Rulings of the Tax Commissioner 08/19/1987 School exemption certificates
87-195 87-195 Rulings of the Tax Commissioner 08/19/1987 Purchases by federally chartered bank