Tax Credits for Estates and Trusts

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This is Article 7 of the Code of Virginia, titled “Tax Credits for Estates and Trusts.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 2 sections.

§ 58.1-370 Credit to trust beneficiary receiving accumulation distribution
§ 58.1-371 Credits for taxes paid other states