Code of Virginia - Title 13.1 Corporations - Section 13.1-1207 Tax classification

§ 13.1-1207. Tax classification

For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, as amended, or under any successor provision.

(2002, c. 621.)

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Last modified: April 2, 2009