Chapter 3: Income Tax

This chapter contains the following:

1 General Provisions
2 Individual Income Tax
3 Tax Credits for Individuals
4 Accounting, Returns, Procedures for Individuals
6 Taxation of Estates and Trusts
7 Tax Credits for Estates and Trusts
8 Accounting, Returns, Procedures for Estates and Trusts
9 Taxation of Partnerships
9.1 Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
10 Taxation of Corporations
13 Tax Credits for Corporations
13.1 Grants for Investment and Research and Development in Tobacco-Dependent Localities
13.2 Neighborhood Assistance Act Tax Credit
13.3 Education Improvement Scholarships Tax Credits
13.4 Virginia Housing Opportunity Tax Credit Act
14 Accounting, Returns, Procedures for Corporations
16 Income Tax Withholding
16.1 Withholding by Pass-Through Entities
19 Estimated Tax
20 Estimated Taxes of Corporations
20.1 Virginia Land Conservation Incentives Act of 1999
21 Setoff Debt Collection Act
22 Local Income Tax
