Tax Type
Corporation Income Tax
Description
Permission to file a consolidated return
Topic
Returns/Payments/Records
Date Issued
09-26-1984
- September 26, 1984
Re: 58-151.079 Corporation Income Tax-
- Request to File Consolidated Return
Dear ****
The parent has applied for permission to include itself and four subsidiaries in a consolidated Virginia return for 1983 and subsequent years. The corporations filed a consolidated federal return.
One subsidiary filed a separate Virginia return in 1982. Beginning in 1983 the parent and other subsidiaries began doing business in Virginia and will be required to file Virginia returns.
Since 1983 is the first year for which two or more members of the affiliated group are required to file Virginia returns, the group may elect to file separate, consolidated or combined returns.
Permission to file a consolidated Virginia return for 1983 and subsequent years is granted.
Sincerely,
W. H. Forst
State Tax Commissioner -
Rulings of the Tax Commissioner