West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21G - Income Tax Paid At The Entity Level By Electing Pass-Through Entities
Section 110-21G-6 - Pass-Through Entity Qualification to Make the Election
Universal Citation: 110 WV Code of State Rules 110-21G-6
Current through Register Vol. XLI, No. 38, September 20, 2024
Generally, a pass-through entity qualifies to make the election only if it is taxable under W. Va. Code §11-21-1 et seq., and not taxable under W. Va. Code §11-24-1 et seq. Any pass-through entity that is treated as a disregarded entity for federal income tax purposes may not elect to be taxed under W. Va. Code §11-21-3a.
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