Alaska Administrative Code — Title 15 (Revenue)

15 AAC 20.340

Worldwide combined reporting

Official textakleg.govlast amended
Amendment history

Eff. 7/9/93, Register 127; repealed 3/6/98, Register 145

Source: official source document (full AAC Title 15 PDF)

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In this chapter (40 sections)
  1. 20.070 · Timeliness of monthly deposit
  2. 20.080 · Deleted
  3. 20.100 · Returns
  4. 20.110 · Investment tax credit
  5. 20.120 · Alternative energy expenditure credit; eligibility
  6. 20.122 · Alternative energy system substantiation
  7. 20.124 · Energy conservation improvement substantiation
  8. 20.130 · Rates of tax
  9. 20.135 · Alternative minimum tax and credit for prior year minimum tax
  10. 20.140 · Determination of net capital gain or loss
  11. 20.145 · Credits adopted by reference
  12. 20.150 · Requirement to file returns electronically
  13. 20.155 · Electronic filing waivers
  14. 20.200 · Definitions
  15. 20.260 · Film production tax credit
  16. 20.300 · Combination and apportionment
  17. 20.310 · Unitary business
  18. 20.320 · Attribution of income
  19. 20.330 · Water's edge combined reporting method
  20. 20.335 · Affiliated group
  21. 20.340 · Worldwide combined reporting
  22. 20.345 · Water's edge returns
  23. 20.350 · Intercompany transactions
  24. 20.355 · Adjustments to intercompany transactions
  25. 20.360 · Records of intercompany transactions
  26. 20.375 · Income for the water's edge combined group
  27. 20.380 · Factors assignable to locations within the United States
  28. 20.385 · Treatment of foreign dividends and royalties
  29. 20.390 · Domestic disclosure spreadsheet
  30. 20.410 · Corporations engaged in oil or gas production or pipeline
  31. 20.420 · Reporting requirements
  32. 20.421 · Apportionment of petroleum business income of a taxpayer…
  33. 20.422 · Transition rule for taxpayers subject to 43.20.144 for…
  34. 20.430 · Taxable income
  35. 20.440 · Section 72 business income
  36. 20.445 · Intangible drilling and development costs
  37. 20.450 · Federal taxable income
  38. 20.460 · Attribution of income
  39. 20.470 · Allocation of general overhead and administrative expense
  40. 20.480 · Depreciation expense for oil and gas taxpayers
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