Code of Virginia - Title 58.1 Taxation - Section 58.1-406 Allocation and apportionment of income

§ 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.

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

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Last modified: April 16, 2009