Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
06-18-1985
June 18, 1985
Re: Virginia Code Section 58.1-442
Permission to File a Combined Return
Dear ****
This will reply to your letters of April 3, and May 22, 1985 requesting permission for the above referenced taxpayers to file a combined Virginia income tax return. All of the taxpayers are members of an affiliated group eligible to file a combined return, but have been filing separate Virginia income tax returns.
Permission is hereby granted for the above-referenced taxpayers to file a combined return for the taxable year ended December 31, 1984 and thereafter. The combined return is to be filed in accordance with the requirements set forth in the Virginia Corporation Income Tax Regulations § 630-3-442 (copy enclosed).
Sincerely,
W. H. Forst
Tax Commissioner
Re: Virginia Code Section 58.1-442
Permission to File a Combined Return
Dear ****
This will reply to your letters of April 3, and May 22, 1985 requesting permission for the above referenced taxpayers to file a combined Virginia income tax return. All of the taxpayers are members of an affiliated group eligible to file a combined return, but have been filing separate Virginia income tax returns.
Permission is hereby granted for the above-referenced taxpayers to file a combined return for the taxable year ended December 31, 1984 and thereafter. The combined return is to be filed in accordance with the requirements set forth in the Virginia Corporation Income Tax Regulations § 630-3-442 (copy enclosed).
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner