The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year, which excludes combat pay for certain members of the Armed Forces of the United States as provided in § 112 of the Internal Revenue Code, as amended, and with the modifications specified in §§ 58.1-322.01 through 58.1-322.04.
Va. Code Ann. § 58.1-322
Virginia taxable income of residents
Applied in 5 court decisions — leading case Harper v. Virginia Department of Taxation (1993)
Most recently applied in Department of Revenue of Kentucky v. Davis (May 2008)
Code 1950, § 58-151.013; 1971, Ex
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.