Title V - PASS-THROUGH ENTITY INCOME TAX
- Chapter 400 - ADMINISTRATION
- Chapter 401 - PARTNERSHIPS (§§ 701-401.1 — 701-401.4)
- Chapter 402 - S CORPORATIONS
- Chapter 403 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS (§§ 701-403.1 — 701-403.10)
- Chapter 404 - COMPOSITE RETURNS FOR TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022 (§§ 701-404.1 — 701-404.10)
- Chapter 405 - COMPOSITE RETURNS FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022 (§§ 701-405.1 — 701-405.9)