Subarticle 17 - ALLOCATION AND APPORTIONMENT
- § 117-700 - This regulation contains definitions used in the allocation and apportionment provisions
- § 117-700.1 - Definition of Related Expense as Used for Allocation
- § 117-705 - This regulation contains provisions for allocation of out of state income by a resident
- § 117-705.1 - Allocation of Out-of-State Income and Losses
- § 117-705.2 - Personal Service Income of a Resident
- § 117-710 - This regulation contains general allocation and apportionment provisions
- § 117-710.1 - Proper Allocation and Apportionment of Income
- § 117-740 - This regulation contains specific apportionment provisions
- § 117-740.1 - Apportionment of Gains/Losses from Asset Retirement
The following state regulations pages link to this page.
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