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Virginia Administrative Code
Title 13 - HOUSINGAgency 5 - DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENTChapter 112 - ENTERPRISE ZONE GRANT PROGRAM REGULATION
Part III - Procedures for Qualifying for Zone Real Property Investment Tax Credit
Section 13VAC5-112-170 - Pass through entities

13 Va. Admin. Code § 5-112-170

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Current through Register Vol. 40, No. 22, June 17, 2024
Section 13VAC5-112-170 - Pass through entities

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.

13 Va. Admin. Code § 5-112-170

Derived from Virginia Register Volume 23, Issue 12, eff. March 21, 2007.

Statutory Authority

§ 59.1-541 of the Code of Virginia.