Subchapter 42.26.2 - Income Allocation and Apportionment
- Rule 42.26.201 - INTENT
- Rule 42.26.202 - DEFINITIONS
- Rule 42.26.203 - CONSISTENCY AND UNIFORMITY IN REPORTING
- Rule 42.26.204 - COMBINED REPORTS
- Rule 42.26.205 - TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER
- Rule 42.26.206 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED
- Rule 42.26.207 - DETERMINATION OF APPORTIONABLE AND NONAPPORTIONABLE INCOME
- Rule 42.26.208 - ALLOCATION OF INCOME AND DEDUCTIONS
- Rule 42.26.209 - TAXABILITY
- Rule 42.26.210 - TAXABLE IN ANOTHER STATE
- Rule 42.26.211 - CONCEPT OF "SUBJECT TO" A TAX
- Rule 42.26.212 - STATE TAXING JURISDICTION
- Rule 42.26.213 - WATER'S-EDGE ELECTION
- Rule 42.26.214 - DEFINITIONS (REPEALED)
- Rule 42.26.215 - PROCEDURE
- Rule 42.26.216 - REVOCATION OR NON RENEWAL OF WATER'S-EDGE ELECTIONS
- Rule 42.26.217 - DOMESTIC DISCLOSURE SPREADSHEET
- Rule 42.26.218 - TAX RATES
- Rule 42.26.219 - APPLICABILITY
- Rule 42.26.220 - Reserved
- Rule 42.26.221 - APPORTIONMENT AND ALLOCATION GENERALLY
- Rule 42.26.222 - APPORTIONMENT FORMULA
- Rule 42.26.223 - APPORTIONMENT FACTORS
- Rule 42.26.224 - DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTION
- Rule 42.26.225 - CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURN
- Rule 42.26.226 - TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURN
- Rule 42.26.227 - PARTNERSHIP DEFINED (REPEALED)
- Rule 42.26.228 - TREATMENT OF PARTNERSHIPS AND DISREGARDED ENTITIES IN THE APPORTIONMENT FORMULA
- Rule 42.26.229 - PARTNERSHIPS AND DISREGARDED ENTITIES - NONAPPORTIONABLE INCOME
- Rule 42.26.230 - APPORTIONMENT FORMULA - EXCLUSIONS
- Rule 42.26.231 - PROPERTY FACTOR IN GENERAL
- Rule 42.26.232 - PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME
- Rule 42.26.233 - CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY
- Rule 42.26.234 - NUMERATOR OF PROPERTY FACTOR
- Rule 42.26.235 - VALUATION OF OWNED PROPERTY
- Rule 42.26.236 - VALUATION OF RENTED PROPERTY
- Rule 42.26.237 - AVERAGING PROPERTY VALUES
- Rule 42.26.238 through 42.26.240 - Reserved
- Rule 42.26.241 - PAYROLL FACTOR IN GENERAL
- Rule 42.26.242 - CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL
- Rule 42.26.243 - DENOMINATOR OF PAYROLL FACTOR
- Rule 42.26.244 - NUMERATOR OF PAYROLL FACTOR
- Rule 42.26.245 - NUMERATOR OF RECEIPTS FACTOR - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - MARKET BASED SOURCING
- Rule 42.26.246 - NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY
- Rule 42.26.247 - NUMERATOR OF RECEIPTS FACTOR - RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
- Rule 42.26.248 - NUMERATOR OF RECEIPTS FACTOR - SALE OF A SERVICE
- Rule 42.26.249 - NUMERATOR OF RECEIPTS FACTOR - LICENSE OR LEASE OF INTANGIBLE PROPERTY
- Rule 42.26.250 - NUMERATOR OF RECEIPTS FACTOR - SALE OF INTANGIBLE PROPERTY
- Rule 42.26.251 - RECEIPTS FACTOR IN GENERAL
- Rule 42.26.252 - CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS
- Rule 42.26.253 - DENOMINATOR OF RECEIPTS FACTOR
- Rule 42.26.254 - NUMERATOR OF RECEIPTS FACTOR
- Rule 42.26.255 - SALES OF TANGIBLE PERSONAL PROPERTY
- Rule 42.26.256 - SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT
- Rule 42.26.257 - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - COSTS OF PERFORMANCE
- Rule 42.26.258 - SALES FACTOR DEFINITIONS (REPEALED)
- Rule 42.26.259 - SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE RECEIPTS FACTOR
- Rule 42.26.260 - APPLICATION OF THE FINNIGAN RULE
- Rule 42.26.261 - SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS
- Rule 42.26.262 - SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR
- Rule 42.26.263 - SPECIAL COMPUTATIONS RELATED TO RECEIPTS FACTOR
- Rule 42.26.264 - SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS
- Rule 42.26.265 - SPECIAL RULES FOR RAILROADS
- Rule 42.26.266 - THE PROPERTY FACTOR
- Rule 42.26.267 - THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR
- Rule 42.26.268 - THE PAYROLL FACTOR
- Rule 42.26.269 - THE SALES (REVENUE) FACTOR
- Rule 42.26.270 - SPECIAL RULES FOR TRUCKING COMPANIES
- Rule 42.26.271 - THE PROPERTY FACTOR
- Rule 42.26.272 - THE PAYROLL FACTOR
- Rule 42.26.273 - THE SALES (REVENUE) FACTOR
- Rule 42.26.274 - DE MINIMUS NEXUS STANDARD
- Rule 42.26.275 - SPECIAL RULES RELATED TO INSTALLMENT SALES
- Rule 42.26.276 - UNREPORTED INCOME ON INSTALLMENT OBLIGATION IN YEAR OF DISSOLUTION
- Rule 42.26.277 through 42.26.279 - Reserved
- Rule 42.26.280 - GENERAL STATEMENT
- Rule 42.26.281 - APPORTIONMENT OF BUSINESS INCOME (REPEALED)
- Rule 42.26.282 - PROPERTY FACTOR
- Rule 42.26.283 - THE PAYROLL FACTOR
- Rule 42.26.284 - SALES (TRANSPORTATION REVENUE) FACTOR
- Rule 42.26.285 - RECORDS
- Rule 42.26.286 - AIRLINE REGULATION EXAMPLES
- Rule 42.26.287 through 42.26.289 - Reserved
- Rule 42.26.290 - LONG-TERM CONSTRUCTION CONTRACTS
- Rule 42.26.291 - BUSINESS AND NONBUSINESS INCOME (REPEALED)
- Rule 42.26.292 - APPORTIONMENT OF BUSINESS INCOME
- Rule 42.26.293 - COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION
- Rule 42.26.294 - COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD