Accounting, Returns, Procedures For Corporations
This is Article 14 of the Code of Virginia, titled “Accounting, Returns, Procedures For Corporations.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 18 sections.
- § 58.1-440
- Accounting
- § 58.1-440.1
- Accounting-deferred taxes
- § 58.1-441
- Reports by corporations
- § 58.1-442
- Separate, combined or consolidated returns of affiliated corporations
- § 58.1-443
- Prohibition of worldwide consolidation or combination
- § 58.1-444
- Several liability of affiliated corporations
- § 58.1-445
- Consolidation of accounts
- § 58.1-445.1
- Repealed
- § 58.1-446
- Price manipulation; intercorporate transactions; parent corporations and subsidiaries
- § 58.1-447
- Execution of returns of corporations
- § 58.1-448
- Forms to be furnished
- § 58.1-449
- Supplemental reports
- § 58.1-450
- Failure of corporation to make report or return
- § 58.1-451
- Fraudulent returns, etc., of corporations; penalty
- § 58.1-452
- Fraudulent returns; criminal liability; penalty
- § 58.1-453
- Extension of time for filing returns by corporations
- § 58.1-454
- Department may estimate corporation's tax when no return filed
- § 58.1-455
- Time of payment of corporation income taxes; penalty and interest for nonpayment