CCH State Tax Law Editors ... from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the amended return raises issues ... Beginning with the 2004 taxable year, a pass-through entity is required to file an information return with the Virginia ... a business trust, or an S corporation, that is recognized as a separate entity for federal income tax purposes, in which theanbsp;...
|Title||:||U.S. Master State Tax Practice and Procedure Guide|
|Author||:||CCH State Tax Law Editors|
|Publisher||:||CCH - 2007|