Virginia Decodedhttps://vacode.org5608058.1-406Allocation and apportionment of income202558.1-419TaxationTaxes Administered by the Department of TaxationIncome TaxTaxation of Corporations

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.

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