{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-355.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-355.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-355.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-355.html"}],"law_id":371895,"edition_id":2,"section_id":371895,"structure_id":52920,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","history":"1991, cc. 346, 361.","full_text":"The provisions of \u00a7 692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter.\n\n","order_by":null,"text":{"0":{"id":1386632,"text":"The provisions of \u00a7 692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52920,"edition_id":2,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52888,"metadata":{"child_laws":34,"child_structures":0},"date_created":"2026-08-02 03:08:07","date_modified":"2026-08-02 12:35:50","permalink":{"id":1481261,"object_type":"structure","relational_id":52920,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371802,"structure_id":52920,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":371813,"structure_id":52920,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":371811,"structure_id":52920,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":{"court_decisions":{"0":{"name":"Brown v. Commonwealth","case_number":"2964974","citation":"516 S.E.2d 678","date":"1999-07-27","url":"https:\/\/www.courtlistener.com\/opinion\/1066226\/brown-v-commonwealth\/","abstract":" .\u202f.\u202f. 516 S.E.2d 678 (1999) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Brailey v. Commonwealth","case_number":"2353082","citation":"686 S.E.2d 546","date":"2009-12-22","url":"https:\/\/www.courtlistener.com\/opinion\/1062286\/brailey-v-commonwealth\/","abstract":" .\u202f.\u202f. 686 S.E.2d 546 (2009) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"2":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":371831,"structure_id":52920,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":371832,"structure_id":52920,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":{"court_decisions":""}},{"id":371833,"structure_id":52920,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":371834,"structure_id":52920,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":{"court_decisions":""}},{"id":371836,"structure_id":52920,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":{"court_decisions":""}},{"id":371837,"structure_id":52920,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":{"court_decisions":""}},{"id":371862,"structure_id":52920,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":{"court_decisions":""}},{"id":371883,"structure_id":52920,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":{"court_decisions":""}},{"id":371890,"structure_id":52920,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":{"court_decisions":""}},{"id":371894,"structure_id":52920,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":{"court_decisions":""}},{"id":371895,"structure_id":52920,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":371896,"structure_id":52920,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":{"court_decisions":""}}],"previous_section":{"id":371894,"structure_id":52920,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":{"court_decisions":""}},"next_section":{"id":371896,"structure_id":52920,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-355\/","history_text":"<p>This law was first created in 1991. The record of its establishment is cataloged in chapters 346 and 361 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481391,"object_type":"law","relational_id":371895,"identifier":"58.1-355","token":"58.1\/I\/3\/4\/58.1-355","url":"\/58.1-355\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","dublin_core":{"Title":"Income taxes of members of armed services on death","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-355","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of \u00a7&nbsp;692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINCOME TAXES OF MEMBERS OF ARMED SERVICES ON DEATH (\u00a7 58.1-355)\n\nThe provisions of \u00a7 692(a) and (c) of the Internal Revenue Code, as amended,\nshall be applicable in the same manner for purposes of the tax imposed in\nArticle 2 of this chapter.\n\nHISTORY: 1991, cc. 346, 361.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}