Chapter 54 - ALLOCATION AND APPORTIONMENT
- Rule 701-54.1 - Basis of corporate tax
- Rule 701-54.2 - Allocation or apportionment of investment income
- Rule 701-54.3 - Application of related expense to allocable interest, dividends, rents and royalties-tax periods beginning on or after January 1, 1978
- Rule 701-54.4 - Net gains and losses from the sale of assets
- Rule 701-54.5 - Where income is derived from the manufacture or sale of tangible personal property
- Rule 701-54.6 - Apportionment of income derived from business other than the manufacture or sale of tangible personal property
- Rule 701-54.7 - Apportionment of income of transportation, communications, and certain public utilities corporations
- Rule 701-54.8 - Apportionment of income derived from more than one business activity carried on within a single corporate structure
- Rule 701-54.9 - Allocation and apportionment of income in special cases