Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.380
Factors assignable to locations within the United States
In determining a corporation's payroll, property and sales factors in the United States under AS 43.20.145(a)(1) and (4), the following rules apply:
# (1)
the rules for inclusion, value, and attribution of apportionment factors for the water's edge combined group must be determined under AS 43.19 and the regulations adopted under that chapter;
# (2)
when computing the apportionment factors of the water's edge combined group, an intercompany transaction between members of the group must be eliminated;
# (3)
a transaction between a member of the water's edge combined group and a corporation not included in the group must be included when determining apportionment factors;
and
# (4)
the average of the factors is calculated under AS 43.19.010, Article IV, except that each factor is determined by placing in the numerator the elements of the factor in the United States and by placing in the denominator the elements of the factor worldwide; if a corporation has no sales, property, or payroll, the average is determined by eliminating that factor or factors from the computation, and dividing by the remaining number of factors.
(Eff. 7/9/93, Register 127)
Statutory Authority:
Authority:
AS 43.05.080 Art. IV, § 18, AS 43.20.145
AS 43.19.010 Ak Const.
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.073 as AS 43.20.145.
As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to 15 AAC 20.380, so that the cross-reference to former AS 43.20.073(a)(1) and (4) now refers to the renumbered statute, AS 43.20.145(a)(1) and (4). In addition, the regulations attorney made a conforming technical revision to the authority citation that follows 15 AAC 20.380, so that the citation to former AS 43.20.073 now refers to the renumbered statute, AS 43.20.145.
Amendment history
Eff. 7/9/93, Register 127
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 20.124 · Energy conservation improvement substantiation
- 20.130 · Rates of tax
- 20.135 · Alternative minimum tax and credit for prior year minimum tax
- 20.140 · Determination of net capital gain or loss
- 20.145 · Credits adopted by reference
- 20.150 · Requirement to file returns electronically
- 20.155 · Electronic filing waivers
- 20.200 · Definitions
- 20.260 · Film production tax credit
- 20.300 · Combination and apportionment
- 20.310 · Unitary business
- 20.320 · Attribution of income
- 20.330 · Water's edge combined reporting method
- 20.335 · Affiliated group
- 20.340 · Worldwide combined reporting
- 20.345 · Water's edge returns
- 20.350 · Intercompany transactions
- 20.355 · Adjustments to intercompany transactions
- 20.360 · Records of intercompany transactions
- 20.375 · Income for the water's edge combined group
- 20.380 · Factors assignable to locations within the United States
- 20.385 · Treatment of foreign dividends and royalties
- 20.390 · Domestic disclosure spreadsheet
- 20.410 · Corporations engaged in oil or gas production or pipeline
- 20.420 · Reporting requirements
- 20.421 · Apportionment of petroleum business income of a taxpayer…
- 20.422 · Transition rule for taxpayers subject to 43.20.144 for…
- 20.430 · Taxable income
- 20.440 · Section 72 business income
- 20.445 · Intangible drilling and development costs
- 20.450 · Federal taxable income
- 20.460 · Attribution of income
- 20.470 · Allocation of general overhead and administrative expense
- 20.480 · Depreciation expense for oil and gas taxpayers
- 20.490 · Apportionment rules for oil and gas taxpayers
- 20.500 · Sales, property and extraction factors
- 20.510 · Records
- 20.520 · Relief
- 20.530 · Gas exploration and development tax credit
- 20.540 · Calculation of tax for taxpayers subject to AS 43.20.144 and…