Tax Type
Corporation Income Tax
Description
Permission to file a consolidated return
Topic
Returns/Payments/Records
Date Issued
08-16-1984
August 16, 1984
Re: §58-151.079 Permission To File Consolidated Return
Dear *****************
The parent has maintained a place of business in Virginia and filed separate Virginia returns for a number of years. This year its subsidiary began doing business in Virginia and will be required to file a Virginia return for the first time. The parent requests permission to file a consolidated return.
Since this is the first year in which two or more affiliates are required to file a Virginia return they may elect to file a consolidated return. Permission to so file is granted.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner