77001158.1-406Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxTaxation Of CorporationsAllocation and apportionment of incomeCode 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979, c. 371; 1984, c. 675.COM., DEPT. OF TAXATION v. Delta Air Lines980824513 S.E.2d 1301999-02-26https://www.courtlistener.com/opinion/1059794/com-dept-of-taxation-v-delta-air-lines/ . . . in §§ 58.1-407 through 58.2-420." Code § 58.1-406. To effect this apportionment of income, Delta . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-406/58.1-407How dividends allocated/58.1-407/58.1-420Railway companies; apportionment/58.1-420//58.1-406/58.1/I/3/10/58.1-40658.1-419Any 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.section1