Subpart 4-2 - SPECIFIC APPORTIONMENT RULES
- Section 4-2.1 - Receipts and net gains from the sale of tangible personal property
- Section 4-2.2 - Net gains from the sale of real property
- Section 4-2.3 - Receipts from rents and royalties
- Section 4-2.4 - Net income from qualified financial instruments for corporations other than non-captive REITs and non-captive RICs
- Section 4-2.5 - Interest income and net gains from loans.
- Section 4-2.6 - Interest income and net gains from asset backed securities and other government agency debt
- Section 4-2.7 - Interest income and net gains from corporate bonds
- Section 4-2.8 - Net interest income from reverse repurchase agreements and securities borrowing agreements
- Section 4-2.9 - Net interest income from Federal funds
- Section 4-2.10 - Net income from commodities
- Section 4-2.11 - Marked to market net gains
- Section 4-2.12 - Interest income, net gains, and other income from other financial instruments
- Section 4-2.13 - Brokerage commissions
- Section 4-2.14 - Receipts from credit cards and similar activities
- Section 4-2.15 - Receipts received by credit card processors
- Section 4-2.16 - Receipts from railroad, trucking and omnibus businesses
- Section 4-2.17 - Receipts from the sale of advertising