Article

Taxation of Estates and Trusts

Va. Code Ann. § 58.1-360— Imposition of tax
Va. Code Ann. § 58.1-361— Virginia taxable income of a resident estate or trust
Va. Code Ann. § 58.1-362— Virginia taxable income of a nonresident estate or trust
Va. Code Ann. § 58.1-363— Share of a nonresident estate, trust, or beneficiary in income from Virginia sources