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2020 Code of Virginia
Title 58.1 - Taxation
Chapter 3 - Income Tax
§ 58.1-406. Allocation and apportionment of income
Universal Citation: VA Code § 58.1-406 (2020)
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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