Subchapter 42.23.4 - Deductions

Rule 42.23.401 - BUSINESS EXPENSES
Rule 42.23.402 - DEDUCTION FOR CERTAIN INTEREST INCOME (REPEALED)
Rule 42.23.403 - TREATMENT OF OTHER TAXES PAID
Rule 42.23.404 - DEPRECIATION AND OBSOLESCENCE
Rule 42.23.405 - DEPLETION ALLOWANCE
Rule 42.23.406 - CONTRIBUTIONS TO PENSION AND PROFIT SHARING PLANS
Rule 42.23.407 - LIMITATION ON CHARITABLE CONTRIBUTION DEDUCTION
Rule 42.23.408 through 42.23.410 - Reserved
Rule 42.23.411 - LOSSES NOT COMPENSATED FOR
Rule 42.23.412 - NET OPERATING LOSSES
Rule 42.23.413 - CARRYOVERS OF NET OPERATING LOSSES
Rule 42.23.414 - FILINGS IN CONNECTION WITH NET OPERATING LOSSES
Rule 42.23.415 - TREATMENT OF MERGERS AND CONSOLIDATIONS
Rule 42.23.416 - ADJUSTMENT OF ALLOWABLE DEDUCTIONS (REPEALED)
Rule 42.23.417 - COMPUTATION OF ADJUSTMENT (REPEALED)
Rule 42.23.418 - DEDUCTIONS FOR CORPORATE DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS
Rule 42.23.420 - STANDARD COMPONENTS AND PASSIVE SOLAR SYSTEMS
Rule 42.23.421 - DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION
Rule 42.23.422 - DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION
Rule 42.23.423 - TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES
Rule 42.23.424 - SALE OF LAND TO A BEGINNING FARMER - CORPORATE INCOME TAX DEDUCTION