§ 58.1-443. Prohibition of worldwide consolidation or combination
Notwithstanding any other provisions of this chapter, the Department shall not require, and no corporation may elect, that a consolidation or combination of an affiliated group include any controlled foreign corporation, the income of which is derived from sources without the United States.
(Code 1950, § 58-151.079:1; 1981, c. 402; 1984, c. 675.)
Sections: Previous 58.1-439.22 58.1-439.23 58.1-439.24 58.1-440 58.1-440.1 58.1-441 58.1-442 58.1-443 58.1-444 58.1-445 58.1-445.1 58.1-446 58.1-447 58.1-448 58.1-449 NextLast modified: April 3, 2009