Article 9 Taxation of Partnerships
This article is comprised of the following sections:
- §58.1-390 Repealed
- §58.1-390.1 Definitions
- §58.1-390.2 Taxation of pass-through entities
- §58.1-390.3 Elective income tax on 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- §58.1-393 Repealed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- §58.1-394 Repealed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