Article 3 - Corporate Net Income Tax; Combination and Apportionment Rules
- Section 15 AAC 20.300 - Combination and apportionment
- Section 15 AAC 20.310 - Unitary business
- Section 15 AAC 20.320 - Attribution of income
- Section 15 AAC 20.330 - Water's edge combined reporting method
- Section 15 AAC 20.335 - Affiliated group
- Section 15 AAC 20.340 - Worldwide combined reporting (Repealed)
- Section 15 AAC 20.345 - Water's edge returns
- Section 15 AAC 20.350 - Intercompany transactions
- Section 15 AAC 20.355 - Adjustments to intercompany transactions
- Section 15 AAC 20.360 - Records of intercompany transactions
- Section 15 AAC 20.375 - Income for the water's edge combined group
- Section 15 AAC 20.380 - Factors assignable to locations within the United States
- Section 15 AAC 20.385 - Treatment of foreign dividends and royalties
- Section 15 AAC 20.390 - Domestic disclosure spreadsheet