58.1-406 - Allocation and apportionment of income.
§ 58.1-406. Allocation and apportionment of income.
Any corporation having income from business activity which is taxable bothwithin and without the Commonwealth shall allocate and apportion its Virginiataxable income as provided in §§ 58.1-407 through 58.1-420.
(Code 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979, c.371; 1984, c. 675.)