{"data":{"id":"us-va/va.-code-58.1-443","jurisdiction":"us-va","citation":"Va. Code § 58.1-443","heading":"Prohibition of worldwide consolidation or combination","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-443/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"0b4964b19db690b39ba85991d67ea4278e92b2542993ce6ba1bdc49b72d937da","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-442","next":"us-va/va.-code-58.1-444"},"notice":"GroundRules: Original legal text. Not legal advice."}