Tax Type
Corporation Income Tax
Description
Permission to file amended returns on combined basis
Topic
Returns/Payments/Records
Date Issued
11-03-1986
November 3, 1986
Re: Virginia Code § 58.1-442
Permission to File a Combined Return
Dear ************************
This will reply to your letter of September 9, 1986 requesting permission for the above-referenced taxpayers to file amended returns on a combined basis for the fiscal years ended January 29, 1983, January 28, 1984 and February a, 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. 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 the fiscal years ended in 1983, 1984 and 1985 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