701.54.1 Basis of corporate tax. |
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701.54.2 Allocation or apportionment of investment income. |
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701.54.3 Application of related expense to allocable interest, dividends, rents and royalties—tax periods beginning on or after January 1, 1978. |
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701.54.4 Net gains and losses from the sale of assets. |
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701.54.5 Where income is derived from the manufacture or sale of tangible personal property. |
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701.54.6 Apportionment of income derived from business other than the manufacture or sale of tangible personal property. |
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701.54.7 Apportionment of income of transportation, communications, and certain public utilities corporations. |
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701.54.8 Apportionment of income derived from more than one business activity carried on within a single corporate structure. |
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701.54.9 Allocation and apportionment of income in special cases. |
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