Virginia Statutes
§ 58.1-443 — Prohibition of worldwide consolidation or combination
Virginia § 58.1-443
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 3INCOME TAX
Art. 14ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS
This text of Virginia § 58.1-443 (Prohibition of worldwide consolidation or combination) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-443 (2026).
Text
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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Legislative History
Code 1950, § 58-151.079:1; 1981, c. 402; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-443, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-443.