W. Va. Code R. § 110-24-2
Introductory Statement
The West Virginia Corporation Net Income Tax became effective July 1, 1967, and is a conformity tax in that it utilizes federal taxable income as a starting point to determine West Virginia taxable income and in that it adopts federal definitions wherever possible.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 110-21H-1 · General
- 110-21H-2 · Definitions
- 110-21H-3 · Motor Vehicle Property Tax Adjustment Credit
- 110-21H-4 · Disabled Veteran Real Property Tax Credit
- 110-21H-5 · Small Business Property Tax Adjustment Credit
- 110-22-1 · General
- 110-22-2 · Definitions
- 110-22-3 · Taxation Rate
- 110-22-4 · Stamps, Affixation And Cancellation
- 110-22-5 · Reports
- 110-22-7 · Refunds And Credits
- 110-24-1 · General
- 110-24-2 · Introductory Statement
- 110-24-3 · Definitions
- 110-24-4 · Effect of Rate Changes During Taxable Year
- 110-24-5 · Corporations Exempt From Tax
- 110-24-6 · Allocation and Apportionment for tax years beginning on and…
- 110-24-6a · Transition Rules for C Corporations having a Fiscal Tax…
- 110-24-7 · Allocation and Apportionment for tax years ending prior to…
- 110-24-7a · Special Apportionment Rules
- 110-24-8 · Accounting Periods And Methods Of Accounting
- 110-24-13a · Combined Reporting
- 110-24-13c · Net operating loss (NOL) carryovers earned during a year…
- 110-24-13d · Intercompany Transactions
- 110-24-13e · Election To File A Group Return; Designation Of Surety