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§58.1-390 Repealed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§58.1-393 Repealed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§58.1-394 Repealed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
