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2018 Code of Virginia
Title 13.1 - Corporations
Chapter 14 - Virginia Business Trust Act
§ 13.1-1207. Tax classification
Universal Citation: VA Code § 13.1-1207 (2018)
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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