Article 5 - BUSINESS AND NONBUSINESS INCOME
- Section R15-2D-501 - General
- Section R15-2D-502 - Rents from Real and Tangible Personal Property
- Section R15-2D-503 - Gains or Losses from Sales of Assets
- Section R15-2D-504 - Interest
- Section R15-2D-505 - Dividends
- Section R15-2D-506 - Royalties
- Section R15-2D-507 - Proration of Deductions
- Section R15-2D-508 - Consistency and Uniformity in Reporting