Tax Type
Corporation Income Tax
Description
Permission to file a combined return
Topic
Returns/Payments/Records
Date Issued
12-17-1986
December 17, 1986
Re: Virginia Code §58.1-442
Permission to File a Combined Return
Dear ******************
This will reply to your letter of September 18, 1986 requesting permission for the above-referenced taxpayers to file a combined return for the year ended June 30, 1986.
You have indicated that the above-referenced taxpayers are members of an affiliated group eligible to file a combined return, but have been filing separate Virginia income tax returns for the applicable years. You further indicate 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 June 30, 1986 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 Section 630-3-442 (copy enclosed).
Sincerely
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner