Article
Allocation of Receipts: Receipts Normally Apportioned
- Va. Code Ann. § 64.2-1055— Insubstantial allocation not required
- Va. Code Ann. § 64.2-1056— Deferred compensation, annuity, or similar payment
- Va. Code Ann. § 64.2-1057— Liquidating asset
- Va. Code Ann. § 64.2-1058— Minerals, water, and other natural resources
- Va. Code Ann. § 64.2-1059— Timber
- Va. Code Ann. § 64.2-1060— Marital deduction property not productive of income
- Va. Code Ann. § 64.2-1061— Derivative or option
- Va. Code Ann. § 64.2-1062— Asset-backed security
- Va. Code Ann. § 64.2-1063— Other financial instrument or arrangement