Subarticle 17 - ALLOCATION AND APPORTIONMENT
- Section 117-700 - This regulation contains definitions used in the allocation and apportionment provisions
- Section 117-700.1 - Definition of Related Expense as Used for Allocation
- Section 117-705 - This regulation contains provisions for allocation of out of state income by a resident
- Section 117-705.1 - Allocation of Out-of-State Income and Losses
- Section 117-705.2 - Personal Service Income of a Resident
- Section 117-710 - This regulation contains general allocation and apportionment provisions
- Section 117-710.1 - Proper Allocation and Apportionment of Income
- Section 117-740 - This regulation contains specific apportionment provisions
- Section 117-740.1 - Apportionment of Gains/Losses from Asset Retirement