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maintenance declaration
§ 58.1-490. Declarations of estimated tax - Virginia Law
This section shall apply to a taxable year other than a calendar year by the substitution of the months of such fiscal year for the corresponding months ...
26 U.S. Code § 152 - Dependent defined - Law.Cornell.Edu
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having ...
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