Tax Credits For Estates And Trusts

This is Article 7 of the Code of Virginia, titled “Tax Credits For Estates And Trusts.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” 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