Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
02-20-1987
February 20, 1987
Taxpayers:
Re: Virginia Code Section 58.1-442
Permission to File a Combined Return
Dear *********************
This will reply to your letter of September 16, 1986 requesting permission for the above-referenced taxpayers to file a combined return for calendar year 1985. You have provided additional information by telephone conversation of February 9, 1987.
You have indicated that the above-referenced taxpayers are members of an affiliated group eligible to file a combined return, but, except as set forth below, have been filing separate Virginia income tax returns for the applicable years. You have stated that***********filed a combined return with ***********for calendar year*****************, the latter’s initial year. 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 calendar year 1985 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 Regulation § 630-3-442 (copy enclosed).
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner