Part Rev 302 - COMPUTATION OF GROSS BUSINESS PROFITS
- Section Rev 302.01 - Business Organizations Filing as S Corporations for Federal Income Tax Purposes
- Section Rev 302.02 - Partnerships
- Section Rev 302.03 - Proprietorships
- Section Rev 302.04 - Use of Separate Accounting
- Section Rev 302.05 - Business Organizations Whose Income or Expenses are Federally Reportable by the Owners
- Section Rev 302.06 - Gains or Losses on Sale of Business Assets
- Section Rev 302.07 - Installment Method of Reporting Income
- Section Rev 302.08 - Sale of Agricultural Land Development Rights
- Section Rev 302.09 - Business Organizations Includible in Federal Consolidated Return
- Section Rev 302.10 - Business Organizations Includible in a Combined Return
- Section Rev 302.11 - Factors Suggesting Unity of Operation
- Section Rev 302.12 - Factors Suggesting Unity of Use
- Section Rev 302.13 - Election to Adopt Consolidated Group's Averaging Convention
- Section Rev 302.14 - Reasonable Compensation for Employees of a Corporation
- Section Rev 302.15 - Professional Limited Liability Companies