{"data":{"id":"us-va/va.-code-58.1-406","jurisdiction":"us-va","citation":"Va. Code § 58.1-406","heading":"Allocation and apportionment of income","body":"Any corporation having income from business activity which is taxable both within and without the Commonwealth shall allocate and apportion its Virginia taxable 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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 10. TAXATION OF CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-406/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"2936ef7d28506c9fb8559389bb99355c53fdb579568f852a65b9cb99318b6929","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-405.1","next":"us-va/va.-code-58.1-407"},"notice":"GroundRules: Original legal text. Not legal advice."}