Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS

  1. § 100.3300 - Allocation and Apportionment of Base Income (IITA Section 304)
  2. § 100.3310 - Business Income of Persons Other Than Residents (IITA Section 304) - In General
  3. § 100.3320 - Business Income of Persons Other Than Residents (IITA Section 304) - Apportionment (Repealed)
  4. § 100.3330 - Business Income of Persons Other Than Residents (IITA Section 304 - Allocation)
  5. § 100.3340 - Business Income of Persons Other Than Residents (IITA Section 304)
  6. § 100.3350 - Property Factor (IITA Section 304)
  7. § 100.3360 - Payroll Factor (IITA Section 304)
  8. § 100.3370 - Sales Factor (IITA Section 304)
  9. § 100.3371 - Sales Factor for Telecommunications Services
  10. § 100.3373 - Sales Factor for Publishing
  11. § 100.3380 - Special Rules (IITA Section 304)
  12. § 100.3390 - Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)
  13. § 100.3400 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))
  14. § 100.3405 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))
  15. § 100.3420 - Apportionment of Business Income of Insurance Companies (IITA Section 304(b))
  16. § 100.3450 - Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
  17. § 100.3500 - Allocation and Apportionment of Base Income by Nonresident Partners
  18. § 100.3600 - Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27))

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