CODE OF VIRGINIA

TAX CLASSIFICATION (§ 13.1-1207)

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.

HISTORY: 2002, c. 621.