Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
12-11-1985
December 11, 1985
Re: Virginia Code Section 58.1-422
Permission to File a Combined Return
Dear ****
This will reply to your letter of August 15, 1985, requesting permission for the above-referenced taxpayers to file a combined Virginia income tax return for the taxable year ended October 2, 1982.
You have indicated that the taxpayers are members of an affiliated group eligible to file a combined return, and have been filing combined Virginia income tax returns. Your assistant controller indicated that the above-referenced taxpayers represent all of the members of the affiliated group which are subject to Virginia income tax.
Based on the foregoing representations, permission is hereby granted for the above-referenced taxpayers to file a combined return for the taxable year ended October 2, 1982, and thereafter. The return should be filed using the name and identification number of the Parent. The combined return is to be filed in accordance with the requirements set forth in the Virginia Corporation Income Tax Regulations §630-3-422 (copy enclosed).
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner