There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-443 Prohibition of worldwide consolidation or combination
VA Code § 58.1-443 (2001 through Reg Session) What's This?
58.1-443. Prohibition of worldwide consolidation or combination.
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.)
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