Document # Public Document # Document Type Date Issued Description
87-86 87-86 Rulings of the Tax Commissioner 02/27/1987 Research and development materials
87-83 87-83 Rulings of the Tax Commissioner 02/27/1987 S Corporations
87-55 87-55 Rulings of the Tax Commissioner 02/27/1987 Supplies purchased by advertising business
87-56 87-56 Rulings of the Tax Commissioner 02/27/1987 Purchase from liquidating business; Occasional sale exemption criteria
87-62 87-62 Rulings of the Tax Commissioner 02/27/1987 Videotape and computer software production
87-53 87-53 Rulings of the Tax Commissioner 02/27/1987 Sale of corporate assets; Occasional sale
87-79 87-79 Rulings of the Tax Commissioner 02/27/1987 Net operating loss
87-58 87-58 Rulings of the Tax Commissioner 02/27/1987 Advertising firms; Changes in law
87-69 87-69 Rulings of the Tax Commissioner 02/27/1987 Facilities leased by hotel
87-81 87-81 Rulings of the Tax Commissioner 02/27/1987 DISC income;Employee stock ownership plan; Safe harbor lease income
87-74 87-74 Rulings of the Tax Commissioner 02/27/1987 Capital gains
87-84 87-84 Rulings of the Tax Commissioner 02/27/1987 Residency; Abandonment of Virginia domicile
87-64 87-64 Rulings of the Tax Commissioner 02/27/1987 Statute of limitations; Refund of tax overpayment
87-70 87-70 Rulings of the Tax Commissioner 02/27/1987 Art sales by prison inmates
87-71 87-71 Rulings of the Tax Commissioner 02/27/1987 Advertising; 1986 law changes
87-77 87-77 Rulings of the Tax Commissioner 02/27/1987 Proceeds from sale of stock
87-85 87-85 Rulings of the Tax Commissioner 02/27/1987 Dividends; Allocation and apportionment
87-51 87-51 Rulings of the Tax Commissioner 02/27/1987 Trade show exhibits; Interstate commerce and "first use"
87-65 87-65 Rulings of the Tax Commissioner 02/27/1987 Meals sold by a church
87-87 87-87 Rulings of the Tax Commissioner 02/27/1987 Transitional provisions; Construction contracts
87-68 87-68 Rulings of the Tax Commissioner 02/27/1987 Withdrawal of inventory for use within and without Virginia
87-82 87-82 Rulings of the Tax Commissioner 02/27/1987 Architectural design firm; Renderings; Wall coverings
87-72 87-72 Rulings of the Tax Commissioner 02/27/1987 Photographers
87-59 87-59 Rulings of the Tax Commissioner 02/27/1987 Airline microfilming equipment
87-63 87-63 Rulings of the Tax Commissioner 02/27/1987 Business services