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2008 SESSION

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HB 975 Income tax, corporate; Real Estate Investment Trusts.

Introduced by: Stephen C. Shannon | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Corporate income tax; Real Estate Investment Trusts. Includes certain dividend income in calculating the Virginia taxable income of "Captive REITs" to be certain their shareholders/owners are taxed in the same manner as any other corporation's shareholders/owners.


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