Rule 308. Comprehensive Corporation Income Tax Regulations
- 006 AR Adc D. 05, R. 308, Refs & Annos
- 006.05.308–2–8–101. Biotechnology Development and Research
- 006.05.308–15–4–1224. County and Regional Industrial Development Corporation Act
- 006.05.308–15–4–1704. Repealed
- 006.05.308–15–5–1301. Affordable Neighborhood Housing
- 006.05.308–26–18–208. Tax Penalties
- 006.05.308–26–18–306. Refund and Credit Claims
- 006.05.308–26–18–404. Taxpayer Relief
- 006.05.308–26–18–406. Taxpayer Relief
- 006.05.308–26–18–505. Extension of Time for Filing Returns
- 006.05.308–26–18–507. Refunds of Overpayments
- 006.05.308–26–51–102. Corporation Income Tax Definitions
- 006.05.308–26–51–204. Railroads and Public Utilities
- 006.05.308–26–51–205. Corporation Income Tax Rates
- 006.05.308–26–51–303. Exempt Organizations
- 006.05.308–26–51–401. Accounting Methods
- 006.05.308–26–51–402. Basis for Determining Tax Liability
- 006.05.308–26–51–404. Gross Income Generally
- 006.05.308–26–51–411. Gain or Loss - Sales of Property
- 006.05.308–26–51–412. Gain or Loss - Exchange of Property
- 006.05.308–26–51–413. Corporate Liquidations
- 006.05.308–26–51–414. Deferred Compensation Plans
- 006.05.308–26–51–416. Deductions - Taxes
- 006.05.308–26–51–419. Deductions - Charitable Contributions
- 006.05.308–26–51–423. Deductions - Expenses
- 006.05.308–26–51–424. Deductions - Losses
- 006.05.308–26–51–425. Deductions - Worthless Debts
- 006.05.308–26–51–426. Deductions - Reserve for Bad Debts or Liabilities
- 006.05.308–26–51–427. Deductions - Net Operating Loss (Nol)
- 006.05.308–26–51–428. Deductions - Depreciation and Expensing of Property
- 006.05.308–26–51–440. Federal Subchapter M
- 006.05.308–26–51–509. Youth Apprenticeship Program
- 006.05.308–26–51–701. Multistate Business Income
- 006.05.308–26–51–702. Apportionment - Determination of Nexus
- 006.05.308–26–51–704. Nonbusiness Income
- 006.05.308–26–51–709. Apportionment - Business Income
- 006.05.308–26–51–710. Property Factor
- 006.05.308–26–51–711. Property Factor - Valuation of Property
- 006.05.308–26–51–713. Payroll Factor
- 006.05.308–26–51–715. Sales Factor
- 006.05.308–26–51–717. Sales Factor
- 006.05.308–26–51–718. Modification of Apportionment and Allocation
- 006.05.308–26–51–802. Partnership Returns
- 006.05.308–26–51–804. Corporation Returns
- 006.05.308–26–51–805. Consolidated Corporate Returns
- 006.05.308–26–51–806. Filing Returns
- 006.05.308–26–51–807. Filing Returns
- 006.05.308–26–51–912. Minimum Estimated Tax
- 006.05.308–26–51–913. Payment of Estimated Tax
- 006.05.308–26–51–1001. Water Conservation Incentives
- 006.05.308–26–51–1103. Donations and Sales to Educational Institutions
- 006.05.308–26–51–1213. Steel MILL Tax Incentives
- 006.05.308–26–51–1701. Low Income Housing