Article 6 Allocation of Receipts: Receipts Normally Apportioned

This article is comprised of the following sections:
  • §64.2-1055 Insubstantial allocation not required
  • §64.2-1056 Deferred compensation, annuity, or similar payment
  • §64.2-1057 Liquidating asset
  • §64.2-1058 Minerals, water, and other natural resources
  • §64.2-1059 Timber
  • §64.2-1060 Marital deduction property not productive of income
  • §64.2-1061 Derivative or option
  • §64.2-1062 Asset-backed security
  • §64.2-1063 Other financial instrument or arrangement