Code of Virginia § 13.1-1207. Tax classification.
59 words·~1 min read·
/va/title-13-1/chapter-14/13-1-1207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, as amended, or under any successor provision.
2002, c. 621 .