Part 4 - ALLOCATION OF RECEIPTS
- Section 22-3-401 - Receipts from entity - Character of receipts from entity
- Section 22-3-402 - Receipts from entity - Distribution from trust or estate
- Section 22-3-403 - Receipts from entity - Business or other activity conducted by fiduciary
- Section 22-3-404 - Receipts not normally apportioned - Principal receipts
- Section 22-3-405 - Receipts not normally apportioned - Rental property
- Section 22-3-406 - Receipts not normally apportioned - Receipt on obligation to be paid in money
- Section 22-3-407 - Receipts not normally apportioned - Insurance policy or contract
- Section 22-3-408 - Receipts normally apportioned - Insubstantial allocation not required
- Section 22-3-409 - Receipts normally apportioned - Deferred compensation, annuity, or similar payment
- Section 22-3-410 - Receipts normally apportioned - Liquidating asset
- Section 22-3-411 - Receipts normally apportioned - Minerals, water, and other natural resources
- Section 22-3-412 - Receipts normally apportioned - Timber
- Section 22-3-413 - Receipts normally apportioned - Marital deduction property not productive of income
- Section 22-3-414 - Receipts normally apportioned - Derivative or option
- Section 22-3-415 - Receipts normally apportioned - Asset-backed security
- Section 22-3-416 - Receipts normally apportioned - Other financial instrument or arrangement