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The amount of any credit attributable to a partnership, S corporation, or limited liability company shall be allocated to the individual partners, shareholders, or members, respectively. The credit will be allocated in the manner in which income is allocated for federal income tax purposes.
Statutory Authority
§ 59.1-541 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 23, Issue 12, eff. March 21, 2007.
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