Chapter 5. Uniform Division of Income For Tax Purposes
Index
- Part 1. General Provisions
- Part 2. Reserved
- Part 3. Allocation and Apportionment of Income In General
- Part 4. When Taxable In Another State
- Part 5. Allocation of Certain Nonbusiness Income
- Part 6. Allocation of Rents and Royalties [Reserved]
- Part 7. Allocation of Capital Gains and Losses [Reserved]
- Part 8. Allocation of Interest and Dividends [Reserved]
- Part 9. Allocation of Patent and Copyright Royalties [Reserved]
- Part 10. Apportionment of Business Income
- Part 11. Property Factor For Apportionment of Business Income
- Part 12. Valuation of Property For Inclusion In Property Factor
- Part 13. Determination of Average Value of Property For Inclusion In Property Factor
- Part 14. Payroll Factor For Apportionment of Business Income
- Part 15. Determination of Compensation For Inclusion In Payroll Factor
- Part 16. Sales Factor For Apportionment of Business Income
- Part 17. Determination of Sales In This State of Tangible Personal Property For Inclusion In Sales Factor
- Part 18. Determination of Sales In This State of Other Than Tangible
- Part 19. Equitable Adjustment of Standard Allocation Or Apportionment
- Part 20. Agreements Authorized In Unusual Cases [Reserved]
- Part 21. Construction of Act