Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.071
Combined report
Official textakleg.govlast amended
If a particular trade or business is carried on by a taxpayer and one or more affiliated corporations, nothing in AS 43.19.010, Article IV, or in these regulations precludes the use of a "combined report" by which the entire business income of that trade or business is apportioned in accordance with AS 43.19.010, Article IV.9 - IV.17.
(Eff. 5/24/78, Register 66)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.19.010
Amendment history
Eff. 5/24/78, Register 66
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 19.011 · Business and nonbusiness income defined
- 19.021 · Two or more businesses of a single taxpayer
- 19.031 · Business and nonbusiness income - application of definitions
- 19.041 · Proration of deductions
- 19.061 · Apportionment
- 19.071 · Combined report
- 19.081 · Allocation
- 19.091 · Consistency and uniformity in reporting
- 19.101 · Taxable in another state; in general
- 19.111 · When a taxpayer is "subject to" a tax
- 19.121 · When a state has jurisdiction to subject a taxpayer to a net…
- 19.131 · Apportionment formula
- 19.141 · Property factor in general
- 19.151 · Property used for the production of business income
- 19.161 · Consistency in reporting
- 19.171 · Numerator
- 19.181 · Valuation of owned property
- 19.191 · Valuation of rented property
- 19.201 · Averaging property values
- 19.202 · Special rules
- 19.211 · Payroll factor in general
- 19.221 · Denominator
- 19.231 · Numerator
- 19.241 · Compensation paid in this state
- 19.251 · Sales factor in general
- 19.261 · Denominator
- 19.271 · Numerator
- 19.281 · Sales of tangible personal property in this state
- 19.291 · Sales of tangible personal property to the United States…
- 19.301 · Sales other than sales of tangible personal property in this…
- 19.302 · Special rule
- 19.900 · Definitions
- 19.901 · Business and nonbusiness income defined
- 19.902 · Business and nonbusiness income - application of definitions
- 19.903 · Proration of deductions
- 19.904 · Apportionment and allocation of income generally
- 19.905 · Definition of taxpayer
- 19.906 · Application of AS 43.19.010, Article IV
- 19.907 · Taxable in another state - in general
- 19.908 · Taxable in another state - when a corporation is "subject to"…