METHODS OF ACCOUNTING AND REPORTING INCOME
- Section 314.276 - Method of accounting
- Section 314.277 - [Repealed]
- Section 314.280 - Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
- Section 314.285 - [Repealed]
- Section 314.287 - Costs allocable to inventory
- Section 314.290 - [Repealed]
- Section 314.295 - Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
- Section 314.296 - [Repealed]
- Section 314.297 - Election for alternative determination of farm income; computation of income; rules
- Section 314.300 - Passive activity loss; determination; treatment; rules
- Section 314.302 - Interest on deferred tax liabilities with respect to installment obligations; rules
- Section 314.304 - [Repealed]
- Section 314.306 - Income from discharge of indebtedness; bankruptcy; insolvency
- Section 314.307 - Definitions; reportable transactions
- Section 314.308 - Reportable transactions; rules