Subpart 08 - Corporations

Chapter 01 - Liquidations and Distributions (§§ 3-08-01-100 — 3-08-01-109)
Chapter 02 - Reorganizations (§§ 3-08-02-100 — 3-08-02-102)
Chapter 03 - Election of Certain Small Business Corporations-(S Corporations) (§§ 3-08-03-100 — 3-08-03-114)
Chapter 04 - Charitable Contributions-Corporation (§§ 3-08-04-100 — 3-08-04-104)
Chapter 05 - Foreign Sales Corporations (FSC's) (§§ 3-08-05-100 — 3-08-05-105)
Chapter 06 - Multistate Taxation (§§ 3-08-06-100 — 3-08-06-600)
Chapter 07 - Consolidated or Combined Returns (§§ 3-08-07-100 — 3-08-07-104)
Chapter 08 - Interest Expense (§§ 3-08-08-100 — 3-08-08-103)