Corporation Income Tax
Order adopting a regulation; Corporation Income Tax
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.
VIRGINIA DEPARTMENT OF TAXATION
W. H. Forst 10-31-88
Tax Commissioner Date