Article

Accounting, Returns, Procedures for Corporations

Va. Code Ann. § 58.1-440— Accounting
Va. Code Ann. § 58.1-440.1— Accounting-deferred taxes
Va. Code Ann. § 58.1-441— Reports by corporations
Va. Code Ann. § 58.1-442— Separate, combined, or consolidated returns of affiliated corporations
Va. Code Ann. § 58.1-443— Prohibition of worldwide consolidation or combination
Va. Code Ann. § 58.1-444— Several liability of affiliated corporations
Va. Code Ann. § 58.1-445— Consolidation of accounts
Va. Code Ann. § 58.1-445.1— Repealed
Va. Code Ann. § 58.1-446— Price manipulation; intercorporate transactions; parent corporations and subsidiaries
Va. Code Ann. § 58.1-447— Execution of returns of corporations
Va. Code Ann. § 58.1-448— Forms to be furnished
Va. Code Ann. § 58.1-449— Supplemental reports
Va. Code Ann. § 58.1-450— Failure of corporation to make report or return
Va. Code Ann. § 58.1-451— Fraudulent returns, etc., of corporations; penalty
Va. Code Ann. § 58.1-452— Fraudulent returns; criminal liability; penalty
Va. Code Ann. § 58.1-453— Extension of time for filing returns by corporations
Va. Code Ann. § 58.1-454— Department may estimate corporation's tax when no return filed
Va. Code Ann. § 58.1-455— Time of payment of corporation income taxes; penalty and interest for nonpayment