Article 4 - ALLOCATION OF INCOME AND DEDUCTIONS BY THE DEPARTMENT

Section 43-941 - Allocation in the case of affiliated taxpayers
Section 43-942 - Allocation in the case of controlled corporations
Section 43-943 - Allocation in the case of husband and wife
Section 43-944 - Disclosure by department of basis of allocation
Section 43-945 - Allocation of exemptions for blind persons and persons over sixty-five years of age
Section 43-946 - Transactions between corporations and affiliated taxpayers
Section 43-947 - Consolidated returns by an affiliated group of corporations; definitions