Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
08-26-1986
August 26, 1986
Re: Virginia Code § 58.1-442
Permission to File a Combined Return
Dear ***********************
This will reply to your letter of June 20, 1986 requesting permission for the above-referenced taxpayers to file a combined return for the year ended December 31, 1985.
You have indicated that the above-referenced taxpayers are members of an affiliated group eligible to file a combined return, but have been filing separate Virginia income tax returns, except for one subsidiary which the Parent acquired during 1985. 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 calendar year ended 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