Subpart 3-4 - INVESTMENT CAPITAL AND INVESTMENT INCOME
- Section 3-4.1 - Definition of investment capital
- Section 3-4.2 - Constitutionally protected investment capital
- Section 3-4.3 - Investment capital identification procedures
- Section 3-4.4 - Presumed investment capital that fails the holding period requirement
- Section 3-4.5 - Definition of investment income
- Section 3-4.6 - Definition of other exempt income
- Section 3-4.7 - Attribution of interest deductions
- Section 3-4.8 - Safe harbor reduction election
- Section 3-4.9 - [Repealed]