Taxation Of Partnerships
This is Article 9 of the Code of Virginia, titled “Taxation Of Partnerships.” 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 12 sections.
- § 58.1-390
- Repealed
- § 58.1-390.1
- Definitions
- § 58.1-390.2
- Taxation of pass-through entities
- § 58.1-391
- Virginia taxable income of owners of a pass-through entity
- § 58.1-392
- Reports by pass-through entities
- § 58.1-393
- Repealed
- § 58.1-393.1
- Extension of time for filing return by pass-through entity
- § 58.1-394
- Repealed
- § 58.1-394.1
- Failure of pass-through entity to make a return
- § 58.1-394.2
- Fraudulent returns, etc., of pass-through entities; penalty
- § 58.1-394.3
- Pass-through entity items
- § 58.1-395
- Nonresident owners