{"data":{"id":"us-va/va.-code-13.1-1207","jurisdiction":"us-va","citation":"Va. Code § 13.1-1207","heading":"Tax classification","body":"For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under the United States Internal Revenue Code of 1986, as amended, or under any successor provision.2002, c. 621.","path":["Title 13.1. CORPORATIONS","Chapter 14. VIRGINIA BUSINESS TRUST ACT","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/13.1-1207/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:14:14Z","sha256":"d039488dae1ad3ec03534593c100809529e427ca30bd735f75dcb16081df4529","source_id":"us-va","stale":true,"prev":"us-va/va.-code-13.1-1206","next":"us-va/va.-code-13.1-1208"},"notice":"GroundRules: Original legal text. Not legal advice."}