Tax Type
Corporation Income Tax
Description
Permission to file a consolidated return
Topic
Returns/Payments/Records
Date Issued
11-24-1987
November 24, 1987
Re: Virginia Code Section 58.1-442
Permission to File a Consolidated Return
Dear *****************
This is in reply to your letter of October 2, 1987, requesting permission for the above-referenced taxpayers to file a consolidated return.
Since this is the first year in which two or more affiliates are required to file a Virginia return, they may elect to file a consolidated return. Permission to so file is granted.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner