If any provision of this chapter or the application of such provision to any person or circumstance is held invalid, the remainder of this chapter or the application of such provision to persons or circumstances other than those to which it is held invalid, shall not be affected thereby.
15 U.S. Code § 384 - Separability
The following state regulations pages link to this page.
- Haw. Code R. §18-235-23-03 - §18-235-23-03 - When a state has jurisdiction to subject a taxpayer to a net income tax.
- Haw. Code R. §18-235-7-01 - §18-235-7-01 - Exclusion of income nontaxable under the Constitution or laws of the United States.
- Utah Admin. Code R865-6F-6 - R865-6F-6 - Application of Corporation Franchise or Income Tax Acts to Qualified Corporations and to Nonqualified Foreign Corporations Pursuant to Utah Code Ann. Section 59-7-104.
- 23 Va. Admin. Code § 10-120-322 - 23VAC10-120-322 - Consolidated returns; description; eligible members; filing; consent.