Chapter 16 - Income Tax; Corporations
- Section 103 KAR 16:060 - Income classification; apportionable and non-apportionable
- Section 103 KAR 16:090 - Apportionment; payroll factor
- Section 103 KAR 16:200 - Consolidated Kentucky corporation income tax return
- Section 103 KAR 16:230 - Intangible expenses, intangible interest expenses and management fees
- Section 103 KAR 16:240 - Nexus standard for corporations and pass-through entities
- Section 103 KAR 16:250 - Net operating loss computation and deduction for corporations
- Section 103 KAR 16:270 - Apportionment; receipts factor
- Section 103 KAR 16:290 - Apportionment; property factor
- Section 103 KAR 16:320 - Claim of right doctrine
- Section 103 KAR 16:330 - Apportionment and allocation; alternative apportionment; separate accounting
- Section 103 KAR 16:340 - Completed contract method
- Section 103 KAR 16:352 - Corporation income taxes policies and circulars
- Section 103 KAR 16:370 - Corporation income tax treatment of foreign sales corporations and domestic international sales corporations
- Section 103 KAR 16:400 - Combined unitary Kentucky corporation income tax return