Subpart 4-4 - RECEIPTS FROM OTHER SERVICES AND OTHER BUSINESS ACTIVITIES
- Section 4-4.1 - Definitions
- Section 4-4.2 - General Principles
- Section 4-4.3 - Special rules for determining primary use location
- Section 4-4.4 - General rule for determining where the benefit is received
- Section 4-4.5 - Reasonable approximation based on customer information
- Section 4-4.6 - Reasonable approximation based on general information
- Section 4-4.7 - Delivery destination method
- Section 4-4.8 - Rules for intermediary transactions
- Section 4-4.9 - Preceding taxable year method
- Section 4-4.10 - Current taxable year method
- Section 4-4.11 - Examples