Virginia

Decoded

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§ 58.1-406 Allocation and apportionment of income

Any corporation having income from business activity which is taxable both within and without the Commonwealth shall allocate and apportion its Virginia taxable income as provided in §§ 58.1-407 through 58.1-420.

History

The record of this law’s original creation isn’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1976, chapter 436; in 1979, chapter 371; in 1984, chapter 675.

Code 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979, c. 371; 1984, c. 675.

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This is a law from the Code of Virginia. This is the actual, unchanged text of one of the many laws that govern Virginia.

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Court Decisions

. . . Commonwealth of Virginia, Department of Taxation v. FJ . . . (COA, 11/12/24)
. . . COURT OF APPEALS OF VIRGINIA . . .
COM., DEPT. OF TAXATION v. Delta Air Lines (SCV, 02/26/99)
. . . 513 S.E.2d 130 (1999) . . .

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