Tax Type
Corporation Income Tax
Description
Permission to file a combined return denied
Topic
Returns/Payments/Records
Date Issued
11-03-1986
November 3, 1986
Re: Virginia Code § 58.1-442
Permission to File a Combined Return
Dear ************************
This will reply to your letter of June 6, 1986 requesting permission for the above-referenced taxpayers to file a combined Virginia income tax return for the fiscal years ended January 28, 1984, January 29, 1983 and January 30, 1982.
You have indicated that the above-referenced taxpayers are members of an affiliated group. However, *************** had a fiscal year different from the rest of its affiliates for the fiscal years in question. Accordingly, the above-referenced taxpayers are not eligible to file an amended return on a combined basis for fiscal 1982. 1983. and 1984.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner