Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
04-22-1986
April 22, 1986
Re: Virginia Code Section 58.1-442
Permission to File a Combine Return
Dear ******************
This will reply to your letter of January 2, 1986, requesting permission for the above-referenced taxpayers to file a combined Virginia income tax return for the taxable years ended December 31, 1983 and 1984.
You have indicated that the taxpayers are members of an affiliated group eligible to file a combined return, but have been filing separate Virginia income tax return for calendar year 1982 and earlier. 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 years ended December 31, 1983 and 1984, 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