Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.440
Section 72 business income
Official textakleg.govlast amended
Repealed.
(Eff. 4/14/82, Register 82; repealed 3/6/98, Register 145)
Amendment history
Eff. 4/14/82, Register 82; repealed 3/6/98, Register 145
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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…
- 20.550 · 20.550
- 20.560 · General rule
- 20.570 · Expenses; amortization and depreciation
- 20.580 · Net operating losses under AS 43.20 and net losses under AS…
- 20.590 · Short-year return rule
- 20.600 · Financial organization income
- 20.610 · Apportionment factors for financial organizations
- 20.620 · Exempt income and related expenses