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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-443. Prohibition of worldwide consolidation or combination


VA Code § 58.1-443 (2014) What's This?

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, ยง 58-151.079:1; 1981, c. 402; 1984, c. 675.

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