Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
- Section 100.3300 - Allocation and Apportionment of Base Income (IITA Section 304)
- Section 100.3310 - Business Income of Persons Other Than Residents (IITA Section 304) - In General
- Section 100.3320 - Business Income of Persons Other Than Residents (IITA Section 304) - Apportionment (Repealed)
- Section 100.3330 - Business Income of Persons Other Than Residents (IITA Section 304 - Allocation)
- Section 100.3340 - Business Income of Persons Other Than Residents (IITA Section 304)
- Section 100.3350 - Property Factor (IITA Section 304)
- Section 100.3360 - Payroll Factor (IITA Section 304)
- Section 100.3370 - Sales Factor (IITA Section 304)
- Section 100.3371 - Sales Factor for Telecommunications Services
- Section 100.3373 - Sales Factor for Publishing
- Section 100.3380 - Special Rules (IITA Section 304)
- Section 100.3390 - Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)
- Section 100.3400 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))
- Section 100.3405 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))
- Section 100.3420 - Apportionment of Business Income of Insurance Companies (IITA Section 304(b))
- Section 100.3450 - Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
- Section 100.3500 - Allocation and Apportionment of Base Income by Nonresident Partners
- Section 100.3600 - Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27))