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The modifications set forth in § 58.1-315 of the Code of Virginia shall be added or subtracted, whichever is applicable, in determining Virginia taxable income. (See also 23VAC10-110-110.)
Statutory Authority
§§ 58.1-203 and 58.1-322 of the Code of Virginia.
Historical Notes
Derived from VR630-2-322 § 5, eff. January 21, 1987; amended, eff. February 1, 1987.
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