Kan. Admin. Regs. § 92-12-75 - Definitions
(a) Apportionment
means the division of business income between states by the use of a formula
containing apportionment factors.
(b) Allocation means the assignment of
nonbusiness income to a particular state.
(c) Business activity means the transactions
and activity occurring in the regular course of a particular trade or business
of a taxpayer.
Notes
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