Tax Type
Corporation Income Tax
Description
Permission to file consolidated return
Topic
Returns/Payments/Records
Date Issued
07-28-1987
July 28, 1987
Re: Ruling Request: Corporate
Dear **********************
This will reply to your letter of April 25, 1986 and ************* letter of June 10, 1987 requesting permission for the Taxpayers to file their Virginia corporation income tax returns on a consolidated basis.
***************** indicates that the Taxpayers have been filing Virginia corporation income tax returns on a consolidated basis since the fiscal year ended March 30, 1981 but that the "combined return" box was inadvertently marked. The Taxpayers want to continue filing on a consolidated basis for the fiscal year ended March 1987.
Based on the information presented that the Taxpayers have been filing their Virginia corporation income tax returns on a consolidated basis, permission is hereby granted for the Taxpayers to continue filing on a consolidated basis.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner