Part 120 - Resident Credits For Income Taxes Of Another State, A Political Subdivision Of Another State, The District Of Columbia, Or A Province Of Canada
- Section 120.1 - Credit against ordinary tax for income tax of another state, a political subdivision of another state, the District of Columbia, or a province of Canada
- Section 120.2 - Limitations
- Section 120.3 - Limitations where credit against ordinary tax is claimed for income taxes paid both to a state and also to one or more of its political subdivisions
- Section 120.4 - Definitions
- Section 120.5 - S corporation shareholders
- Section 120.6 - Credit against separate tax on the ordinary income portion of a lump sum distribution
- Section 120.25 - Repealed
- Section 120.26 - Repealed
- Section 120.27 - Repealed