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Code of Virginia
Title 58.1
Subtitle I
Chapter 3
Article 6
Taxation of Estates and Trusts
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58.1-360
Imposition of tax
58.1-361
Virginia taxable income of a resident estate or trust
58.1-362
Virginia taxable income of a nonresident estate or trust
58.1-363
Share of a nonresident estate, trust, or beneficiary in income from Virginia sources