CHAPTER 34

An Act to amend the Code of Virginia by adding a section numbered
58-84.1, setting forth certain specific items Neh are not deductible
in computing net income.

[H 194]

Approved February 18, 1958

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-84.1 as follows:

§ 58-84.1. In addition to any other items which shall not be deducted
in computing net income, no deductions shall be allowed in respect of :

(1) Contributions made to any person, firm, corporation or associa-
tion, herein referred to as person, which person instigates, or supports, or
maintains, or contributes to maintaining or supporting litigation of any
character to which such person is not a party or in which it has no direct
interest.

This section shall be in force as to tax years beginning January 1,
1958, and thereafter.