Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 115 - FIDUCIARY INCOME TAX
Part I - Fiduciary Income Tax
- Section 23VAC10-115-10 - Definitions
- Section 23VAC10-115-20 - Transitional modifications to Virginia income
- Section 23VAC10-115-30 - Repealed
- Section 23VAC10-115-40 - Virginia taxable income of a resident estate or trust
- Section 23VAC10-115-50 - Virginia taxable income of a nonresident estate or trust
- Section 23VAC10-115-60 - Share of a nonresident estate, trust or beneficiary in income from Virginia sources
- Section 23VAC10-115-70 - Credit to trust beneficiary receiving accumulation distribution
- Section 23VAC10-115-80 - Credits for taxes paid other states
- Section 23VAC10-115-90 - Other credits
- Section 23VAC10-115-100 - Accounting
- Section 23VAC10-115-110 - Returns of estates and trusts
- Section 23VAC10-115-120 to 23VAC10-115-130 - Repealed
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
