Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 120 - Corporation Income Tax
- Section 23VAC10-120-10 - Conformity of terms to IRC (Internal Revenue Code)
- Section 23VAC10-120-20 - Definitions
- Section 23VAC10-120-30
- Section 23VAC10-120-40 - Limitations on assessments
- Section 23VAC10-120-50 to 23VAC10-120-67 - Repealed
- Section 23VAC10-120-70 - Imposition of tax
- Section 23VAC10-120-80 - Telecommunications companies; definitions
- Section 23VAC10-120-81 - Telecommunications companies; tax administration
- Section 23VAC10-120-82 - Telecommunications companies; imposition of tax
- Section 23VAC10-120-83 - Minimum tax on telecommunications companies
- Section 23VAC10-120-84 - Telecommunications companies; corporation income tax
- Section 23VAC10-120-85 - Repealed
- Section 23VAC10-120-86 - Telecommunications companies; separate, combined or consolidated returns of affiliated corporations
- Section 23VAC10-120-87 - Repealed
- Section 23VAC10-120-88 - Telecommunications companies; estimated taxes
- Section 23VAC10-120-89 - Noncorporate telecommunications companies
- Section 23VAC10-120-89.1 - Telecommunications companies; administrative appeals
- Section 23VAC10-120-90 - Exemptions and exclusions
- Section 23VAC10-120-100 - Virginia taxable income; definitions; exceptions
- Section 23VAC10-120-101 - Virginia taxable income; additions
- Section 23VAC10-120-102 - Virginia taxable income; subtractions
- Section 23VAC10-120-103 - Subtraction for income attributable to an investment in a Virginia venture capital account
- Section 23VAC10-120-110 - Additional modifications
- Section 23VAC10-120-120 - Business entirely within Virginia
- Section 23VAC10-120-130 - Allocation and apportionment
- Section 23VAC10-120-140 - How dividends allocated
- Section 23VAC10-120-150 - What income apportioned and how
- Section 23VAC10-120-160 - Property factor
- Section 23VAC10-120-170 - Valuation of property owned or rented
- Section 23VAC10-120-180 - Average value of property
- Section 23VAC10-120-190 - Payroll factor
- Section 23VAC10-120-200 - When compensation deemed paid in this Commonwealth
- Section 23VAC10-120-210 - Sales factor
- Section 23VAC10-120-220 - When sales of tangible personal property deemed in this Commonwealth
- Section 23VAC10-120-230 - When certain other sales deemed in this Commonwealth
- Section 23VAC10-120-240 - Motor carriers; apportionment
- Section 23VAC10-120-250 - Financial corporations; apportionment
- Section 23VAC10-120-260 - Construction corporation; apportionment
- Section 23VAC10-120-265 - Construction corporation; definitions
- Section 23VAC10-120-270 - Railway companies; apportionment
- Section 23VAC10-120-280 - Alternative method of allocation and apportionment
- Section 23VAC10-120-290 - Repealed
- Section 23VAC10-120-300 - Accounting
- Section 23VAC10-120-310 - Reports by corporations
- Section 23VAC10-120-320 - Consolidated and combined returns; general
- Section 23VAC10-120-321 - Separate return; description; filing
- Section 23VAC10-120-322 - Consolidated returns; description; eligible members; filing; consent
- Section 23VAC10-120-323 - Combined returns; description; eligible members; filing; consent
- Section 23VAC10-120-324 - Consolidated and combined returns; permission to change
- Section 23VAC10-120-325 - Consolidated and combined returns; carryovers
- Section 23VAC10-120-326 - Consolidated return; mixed apportionment factors
- Section 23VAC10-120-327 - Consolidated and combined returns; examples
- Section 23VAC10-120-330 - Prohibition of worldwide consolidation or combination
- Section 23VAC10-120-340 - Repealed
- Section 23VAC10-120-350 - Consolidation of accounts
- Section 23VAC10-120-360 to 23VAC10-120-370 - Repealed
- Section 23VAC10-120-380 - Execution of returns
- Section 23VAC10-120-390 - Supplemental reports
- Section 23VAC10-120-400 - Extension of time for filing returns
- Section 23VAC10-120-410 - Time of payment of corporation income taxes
- Section 23VAC10-120-420 - Declarations of estimated income tax required
- Section 23VAC10-120-430 - Time for filing declarations
- Section 23VAC10-120-440 - Installment payment of estimated tax
- Section 23VAC10-120-450 - Repealed
- Section 23VAC10-120-460 - Failure to pay estimated tax
- Form - FORMS (23VAC10-120)
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