REVENUE
42.26 - corporate multistate activities
42.26.101
alternative tax
42.26.201
intent
42.26.202
definitions
42.26.203
consistency and uniformity in reporting
42.26.204
combined reports
42.26.205
two or more businesses of a single taxpayer
42.26.206
apportionable and nonapportionable income defined
42.26.207
determination of apportionable and nonapportionable income
42.26.208
allocation of income and deductions
42.26.209
taxability
42.26.210
taxable in another state
42.26.211
concept of "subject to" a tax
42.26.212
state taxing jurisdiction
42.26.213
water's-edge election
42.26.214
definitions
42.26.215
procedure
42.26.216
revocation or non renewal of water's-edge elections
42.26.217
domestic disclosure spreadsheet
42.26.218
tax rates
42.26.219
applicability
42.26.221
apportionment and allocation generally
42.26.222
apportionment formula
42.26.223
apportionment factors
42.26.224
disregarding or modifying a water's-edge election
42.26.225
certain corporations includable in a water's-edge combined return
42.26.226
treatment of dividends for purposes of a water's-edge combined return
42.26.227
partnership defined
42.26.228
treatment of partnerships and disregarded entities in the apportionment formula
42.26.229
partnerships and disregarded entities - nonapportionable income
42.26.230
apportionment formula - exclusions
42.26.231
property factor in general
42.26.232
property used for the production of apportionable income
42.26.233
consistency in reporting with respect to property
42.26.234
numerator of property factor
42.26.235
valuation of owned property
42.26.236
valuation of rented property
42.26.237
averaging property values
42.26.241
payroll factor in general
42.26.242
consistency in reporting with respect to payroll
42.26.243
denominator of payroll factor
42.26.244
numerator of payroll factor
42.26.245
numerator of receipts factor - sales other than sales of tangible personal property - market based sourcing
42.26.246
numerator of receipts factor - sale, rental, lease, or license of real property
42.26.247
numerator of receipts factor - rental, lease, or license of tangible personal property
42.26.248
numerator of receipts factor - sale of a service
42.26.249
numerator of receipts factor - license or lease of intangible property
42.26.250
numerator of receipts factor - sale of intangible property
42.26.251
receipts factor in general
42.26.252
consistency in reporting with respect to receipts
42.26.253
denominator of receipts factor
42.26.254
numerator of receipts factor
42.26.255
sales of tangible personal property
42.26.256
sales of tangible personal property to federal government
42.26.257
sales other than sales of tangible personal property - costs of performance
42.26.258
sales factor definitions
42.26.259
sale of tangible and intangible property computation of the receipts factor
42.26.260
application of the finnigan rule
42.26.261
special apportionment and allocation computations
42.26.262
special computations related to property factor
42.26.263
special computations related to receipts factor
42.26.264
special computations related to freight and passenger carriers
42.26.265
special rules for railroads
42.26.266
the property factor
42.26.267
the denominator and numerator of the property factor
42.26.268
the payroll factor
42.26.269
the sales (revenue) factor
42.26.270
special rules for trucking companies
42.26.271
the property factor
42.26.272
the payroll factor
42.26.273
the sales (revenue) factor
42.26.274
de minimus nexus standard
42.26.275
special rules related to installment sales
42.26.276
unreported income on installment obligation in year of dissolution
42.26.280
general statement
42.26.281
apportionment of business income
42.26.282
property factor
42.26.283
the payroll factor
42.26.284
sales (transportation revenue) factor
42.26.285
records
42.26.286
airline regulation examples
42.26.290
long-term construction contracts
42.26.291
business and nonbusiness income
42.26.292
apportionment of business income
42.26.293
completed contract method - special computation
42.26.294
computation for year of withdrawal, dissolution or cessation of business - completed contract method
42.26.301
water's-edge election
42.26.302
procedure
42.26.303
revocation or nonrenewal of water's-edge elections
42.26.304
domestic disclosure spreadsheet
42.26.305
tax rates
42.26.306
applicability
42.26.307
apportionment and allocation generally
42.26.308
apportionment formula
42.26.309
apportionment factors
42.26.310
disregarding or modifying a water's-edge election
42.26.311
certain corporations includable in a water's-edge combined return
42.26.312
treatment of dividends for purposes of a water's-edge combined return
42.26.313
reorganizations of water's-edge taxpayers
42.26.401
special rules related to installment sales
42.26.402
unreported income on installment obligation in year of dissolution
42.26.501
public law 86-272
42.26.502
nature of property being sold
42.26.503
solicitation of orders and activities ancillary to solicitation
42.26.504
de minimis activities
42.26.505
specific listing of unprotected and protected activities
42.26.506
independent contractors
42.26.507
application of destination state law in case of conflict
42.26.508
application of statement of foreign commerce
42.26.509
registration or qualification to do business
42.26.510
loss of protection for conducting unprotected activity during part of the tax year
42.26.511
application of the joyce rule
42.26.601
definitions
42.26.602
general rules for railroads
42.26.603
the property factor
42.26.604
the denominator and numerator of the property factor
42.26.605
the payroll factor
42.26.606
the receipts factor
42.26.701
definitions
42.26.702
general rules for trucking companies
42.26.703
the property factor
42.26.704
the payroll factor
42.26.705
the receipts factor
42.26.706
de minimus nexus standard
42.26.801
definitions
42.26.802
general statement
42.26.803
the property factor
42.26.804
the payroll factor
42.26.805
the receipts factor
42.26.806
records
42.26.807
airline regulation examples
42.26.902
long-term construction contracts
42.26.903
apportionment of apportionable income
42.26.904
completed contract method - special computation
42.26.905
computation for year of withdrawal, dissolution, or cessation of business - completed contract method
42.26.1001
definitions
42.26.1002
general rule
42.26.1003
apportionment of apportionable income
42.26.1101
definitions
42.26.1102
general rule
42.26.1103
apportionment of apportionable income
42.26.1201
definitions
42.26.1202
general rule
42.26.1203
property factor
42.26.1204
receipts factor
42.26.1205
applicability
42.26.1301
definitions
42.26.1302
apportionment and allocation
42.26.1303
receipts factor