West Virginia Promulgates New Corporate Income Tax Rules to Clarify Mandatory Combined Reporting

Dobson, Duane; Sutton, Giles; Yesnowitz, Jamie C.; Jones, Chuck; McCann, Bridget
July 2010
Journal of State Taxation;Jul/Aug2010, Vol. 28 Issue 5, p49
Academic Journal
The article presents a reprint of the article "State and Local Tax Alert," from Grant Thornton LLP. It mentions that the State Tax Department of the West Virginia has repealed the existing corporate net income tax rules and replaced them with new rules that has been revised to reflect the statutory combined reporting requirements. It notes that the state had enacted mandatory combined reporting legislation in 2007 and 2008 for tax years on or after January 1, 2009.


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