Document Number
88-305
Tax Type
Corporation Income Tax
Description
Order adopting a regulation; Corporation Income Tax
Topic
Clarification
Date Issued
10-31-1988
October 31, 1988


ORDER ADOPTING A REGULATION OF THE DEPARTMENT


Pursuant to the authority vested in the department by §58.1-203 of the Code of Virginia, and in accordance with §§9-6.14:7.1 and 9-6.14:9 of the Code,

IT IS ORDERED that the following regulation be, and the same is hereby adopted.

VR 630-3-446.1 CORPORATION INCOME TAX: FOREIGN SALES CORPORATIONS

IT IS FURTHER ORDERED that this regulation shall become effective on January 1, 1989, but shall be retroactive in effect for taxable years which include December 31, 1984, and subsequent years pursuant to §58. 1-203.

IT IS FINALLY ORDERED that this regulation be published and filed as required by the provisions of §§58.1-204, 9-6.14:9, and 9-6.18 of the Code of Virginia.

Enter:

VIRGINIA DEPARTMENT OF TAXATION




W. H. Forst 10-31-88
Tax Commissioner Date

Last Updated 08/25/2014 16:46