Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
10-17-1986
October 17, 1986
Re: Virginia Code § 58.1-442
Permission to File a Combined Return
Dear **************
This will reply to your letter of August 21, 1986 requesting permission for the above-referenced taxpayers to file amended returns on a combined basis for calendar years 1982-1984.
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. 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 amended returns on a combined basis for whichever of calendar years 1982-1984 would be permitted by Va. Code §58.1-1823. The returns should be filed using the name and identification number of the Parent. The amended returns are 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