K.A.R. 92-12-109
Report of income adjusted by internal revenue service.
The revenue agent’s report detailing adjustments made by the internal revenue service and the amended return reporting these adjustments to the director shall be sent separate from any other document except those required by this regulation. If federal taxable income, in the case of a corporation, or federal adjusted gross income, in the case of an individual, on the Kansas income tax return as originally filed is not the same as reported on the revenue agent’s report, a reconciliation and explanation as to the difference shall also be submitted. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp.
79-3230; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)
Amendment history
(Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3230; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-86 · Property factor; consistency in reporting.
- 92-12-87 · Property factor; numerator.
- 92-12-88 · Property factor; valuation of owned property.
- 92-12-89 · Property factor; valuation of rented property.
- 92-12-90 · Property factor; averaging property values.
- 92-12-91 · Payroll factor; in general.
- 92-12-92 · Payroll factor; denominator.
- 92-12-93 · Payroll factor; numerator.
- 92-12-94 · Payroll factor; compensation paid in this state.
- 92-12-95 · Sales factor; in general.
- 92-12-96 · Sales factor; denominator.
- 92-12-97 · Sales factor; numerator.
- 92-12-98 · Sales factor; sales of tangible personal property in this…
- 92-12-99 · Sales factor; sales of tangible personal property to United…
- 92-12-100 · Sales factor; sales other than sales of tangible personal…
- 92-12-101 · Special rules; in general.
- 92-12-102 · Special rules; property factor.
- 92-12-103 · Special rules; sales factor.
- 92-12-104 · 92-12-104
- 92-12-105 · Contribution to income; debtor setoff.
- 92-12-106 · Composite returns for nonresident partners and shareholders.
- 92-12-109 · Report of income adjusted by internal revenue service.
- 92-12-110 · Combined income method of reporting; surtax exemption.
- 92-12-111 · Special rules; airlines.
- 92-12-112 · Sales factor numerator; assignment of sales of a…
- 92-12-113 · Credit for property tax paid on commercial and industrial…
- 92-12-114 · Determining transportation income within a unitary group.
- 92-12-120 · Definition of qualified taxpayer.
- 92-12-121 · Incurred qualified expenditures.
- 92-12-130 · Amount of tax credit.
- 92-12-140 · Definitions.
- 92-12-141 · Tax credit agreement.
- 92-12-142 · Tax credit application.
- 92-12-143 · Quarterly reports.
- 92-12-144 · Reallocation of credits.
- 92-12-145 · Transfer of tax credits.
- 92-12-146 · Definitions.
- 92-12-147 · Tax credit agreement.
- 92-12-148 · Tax credit application.
- 92-12-149 · Quarterly reports.