Part 3 - COMPUTATION OF TAX
- Subpart 3-1 - TAX BASES (§§ 3-1.1 — 3-1.5)
- Subpart 3-2 - GENERAL RULES (§§ 3-2.1 — 3-2.11)
- Subpart 3-3 - ENTIRE NET INCOME (§§ 3-3.1 — 3-3.9)
- Subpart 3-4 - INVESTMENT CAPITAL AND INVESTMENT INCOME (§§ 3-4.1 — 3-4.9)
- Subpart 3-5 - BUSINESS CAPITAL AND BUSINESS INCOME (§§ 3-5.1 — 3-5.3)
- Subpart 3-6 - EXAMPLES OF INCOME AND CAPITAL (§§ 3-6.1 — 3-6.7)
- Subpart 3-7 - CAPITAL LOSSES (§§ 3-7.1 — 3-7.8)
- Subpart 3-8 - COMPUTATION OF THE PRIOR NET OPERATING LOSS CONVERSION (PNOLC) SUBTRACTION (§§ 3-8.1 — 3-8.12)
- Subpart 3-9 - NET OPERATING LOSS AND NET OPERATING LOSS DEDUCTIONS FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2015 (§§ 3-9.1 — 3-9.7)
- Subpart 3-11 - [Repealed] (§ 3-11.1)
- Subpart 3-12 - [Repealed] (§ 3-12.1)
- Subpart 3-13 - [Repealed] (§§ 3-13.1 — 3-13.7)