Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns and Payments
Date Issued
01-09-1986
January 9, 1986
Re: Virginia Code Section 58.1-442
Permission to File A Combined Return
Dear **************
This will reply to your letter of August 29, 1985, requesting permission for the above-referenced taxpayers to file a combined Virginia income tax return for the taxable year ending December 31, 1985.
You have indicated that the taxpayers are members of an affiliated group eligible to file a combined return, but, except as noted below, have been filing separate Virginia income tax returns. In accordance with permission granted by letter dated August 9, 1983, DISC's income is consolidated with that of Parent. You further indicate that the above-referenced taxpayers represent all of the members of the affiliated group which are subject to Virginia income tax.
Based on the foregoing representations, permission is hereby granted for the above-referenced taxpayers to file a combined return for the taxable year ending December 31, 1985, and thereafter. The return should be filed using the name and identification number of the Parent. 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