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Virginia Code Title 58.1. Taxation § 58.1-443. Prohibition of worldwide consolidation or combination

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Virginia Code Title 58.1. Taxation § 58.1-443. Prohibition of worldwide consolidation or combination - last updated January 01, 2025 | https://codes.findlaw.com/va/title-58-1-taxation/va-code-sect-58-1-443/

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