Bulletin Number
VTB 87-11
Tax Type
Corporation Income Tax
Individual Income Tax
Description
Income Tax: Final Adoption of Individual and Corporation Income Tax Regulations
Topic
Reports
Date Issued
07-01-1987
Virginia Tax Bulletin
Virginia Department of Taxation
87-11
DATE: July 1, 1987SUBJECT: Income Tax: Final Adoption of Individual and
Corporation Income Tax Regulations
With the goal of increasing voluntary compliance and in an effort to provide regulations which interpret and enforce the laws of this Commonwealth, the Department of Taxation has recently adopted the following individual income tax regulations:
VR 630-2-322 Virginia Taxable Income
VR 630-2-325 Taxable Income of Nonresidents; and
VR 630-2-332 Credit For Income Taxes Paid to
Another State
In addition, the Department has recently adopted the following corporation income tax regulation:
VR 630-3-402 Virginia Taxable Income
These regulations are intended to revise existing regulations contained in the Department's January 1, 1985 editions of the Individual and Corporation Income Tax Regulations.
Tax Bulletins