CODE OF VIRGINIA

ALLOCATION AND APPORTIONMENT OF INCOME (§ 58.1-406)

Any corporation having income from business activity which is taxable both
within and without the Commonwealth shall allocate and apportion its Virginia
taxable income as provided in §§ 58.1-407 through 58.1-420.

HISTORY: Code 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979,
c. 371; 1984, c. 675.