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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-406. Allocation and apportionment of income


VA Code § 58.1-406 (2014) What's This?

Any corporation having income from business activity which is taxable both within and without the Commonwealth shall allocate and apportion its Virginia taxable income as provided in §§ 58.1-407 through 58.1-420.

Code 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979, c. 371; 1984, c. 675.

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