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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 110. Individual Income Tax
12/2/2020

23VAC10-110-20. Meaning of terms.

A. Generally. Words, terms, and expressions used in relation to the individual income tax shall have the same meaning as the words or expressions used in a comparable context in the income tax laws of the United States unless the context of the words or expressions contained within the Virginia law are otherwise defined or clearly required to have a different meaning. The meaning of a word or expression is clearly required to be different from the meaning of such word or expression in the income tax laws of the United States if:

1. Section 58.1-300 et seq. of the Code of Virginia expressly defines such word or expression, or

2. required to prevent an item from being subject to double taxation or double deduction in a single return, or

3. the Commissioner determines that a different meaning is required because the word or expression is not used in a comparable context in the laws of the United States and publishes such determination by regulation.

B. Laws of the United States.

1. When used in this chapter, the term "Laws of the United States" means the provisions of the Internal Revenue Code of 1954, as amended, (hereinafter referred to as "IRC"), as interpreted by the Treasury regulations, by the courts of the United States, and by the courts of Virginia.

2. Whenever the meaning of words or expressions used in the laws of the United States is changed by amendment, regulation, court decision or otherwise, the meaning of such words or expressions shall be similarly changed for application to the individual income tax.

3. Any such changes shall be effective for purposes of this chapter to the same extent, at the same time, and for the same taxable years as such changes are effective for federal purposes, unless otherwise specified.

C. Federal adjusted gross income. As used in this chapter, the term "federal adjusted gross income" (sometimes referred to as "FAGI") shall be accorded the meaning ascribed to it under IRC § 62.

Statutory Authority

§§ 58.1-203 and 58.1-301 of the Code of Virginia.

Historical Notes

Derived from VR630-2-301; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203).

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