{"data":{"id":"us-va/va.-code-58.1-355","jurisdiction":"us-va","citation":"Va. Code § 58.1-355","heading":"Income taxes of members of armed services on death","body":"The provisions of § 692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter.1991, cc. 346, 361.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-355/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"d342196dbfee6ad4751eefb753827de87280fcc259f298a54347a8da79acb79e","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-354","next":"us-va/va.-code-58.1-356"},"notice":"GroundRules: Original legal text. Not legal advice."}