There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 13.1 CORPORATIONS.
Chapter 14 Virginia Business Trust Act (13.1-1200 thru 13.1-1285)
13.1-1207 Tax classification
VA Code § 13.1-1207 (2001 through Reg Session) What's This?
13.1-1207. Tax classification.
For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, as amended, or under any successor provision.
(2002, c. 621.)
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