West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-24 - Corporation Net Income Tax
- Section 110-24-1 - General
- Section 110-24-2 - Introductory Statement
- Section 110-24-3 - Definitions
- Section 110-24-4 - Effect of Rate Changes During Taxable Year
- Section 110-24-5 - Corporations Exempt From Tax
- Section 110-24-6 - Allocation and Apportionment for tax years beginning on and after January 1, 2022
- Section 110-24-6a - Transition Rules for C Corporations having a Fiscal Tax Year ending after January 1, 2022, and before December 31, 2022
- Section 110-24-7 - Allocation and Apportionment for tax years ending prior to January 1, 2022
- Section 110-24-7a - Special Apportionment Rules
- Section 110-24-8 - Accounting Periods And Methods Of Accounting
- Section 110-24-9 through 13 - Reserved for Future Use
- Section 110-24-13a - Combined Reporting
- Section 110-24-13b - Reserved for Future Use
- Section 110-24-13c - Net operating loss (NOL) carryovers earned during a year in which the Taxpayer filed a consolidated tax return
- Section 110-24-13d - Intercompany Transactions
- Section 110-24-13e - Election To File A Group Return; Designation Of Surety
- Section 110-24-13f - Reserved for future use
- Section 110-24-13g - Treatment Of Certain Charitable Expenses
- Section 110-24-14 through 19 - Reserved for future use
- Section 110-24-20 - Report of Change In Federal Taxable Income
- Section 110-24-21 through 25 - Reserved for future use
- Section 110-24-26 - Priority Of Tax In Distributions Of Property And Estates
- Section 110-24-27 - "Safety Zones" Bar Imposition Of Additions To Tax For Underpayment Of Estimated Tax
Current through Register Vol. XLI, No. 38, September 20, 2024
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