Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-443: Prohibition of worldwide consolidation or combination

Where this section sits in the code

Title 58.1. TAXATION
Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Chapter 3. INCOME TAX
Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS

Notwithstanding any other provisions of this chapter, the Department shall not require, and no corporation may elect, that a consolidation or combination of an affiliated group include any controlled foreign corporation, the income of which is derived from sources without the United States.Code 1950, § 58-151.079:1; 1981, c. 402; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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