Article 14: Accounting, Returns, Procedures for Corporations

This article is comprised of the following 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§58.1-445.1 Repealed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&#8217;s tax when no return filed
§58.1-455 Time of payment of corporation income taxes; penalty and interest for nonpayment
