Part 3. Receipts Normally Apportioned
- § 175.408. Insubstantial Allocations Not Required
- § 175.409. Deferred Compensation, Annuities, and Similar Payments—Allocation to Income
- § 175.410. Liquidating Asset
- § 175.411. Minerals, Water, and Other Natural Resources
- § 175.412. Timber
- § 175.413. Property Not Productive of Income
- § 175.414. Derivatives and Options
- § 175.415. Asset–Backed Securities