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K.A.R. 92-12-77

Combined income method of reporting.

Official textus-ks/regssos.ks.gov
Summarize

If a particular trade or business is car-
Income Tax ried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 79-4301, article IV or in these regulations shall preclude the use of a combined income method of reporting whereby the entire business income of such trade or business is apportioned in accordance with K.S.A. 79-3279 to 79-3287 and 79-4301, article IV.9. to IV.17. (Authorized by K.S.A. 79-3236, 79-3288, 79-32,141; effective May 1, 1979.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-58 · Payment of tax; receipt; insufficient fund checks.
  2. 92-12-59 · 92-12-59
  3. 92-12-60 · 92-12-60
  4. 92-12-61 · 92-12-61
  5. 92-12-62 · 92-12-62
  6. 92-12-63 · 92-12-63
  7. 92-12-64 · Claims for refund by taxpayers.
  8. 92-12-65 · Powers of the director of taxation.
  9. 92-12-66 · 92-12-66
  10. 92-12-66a · Abatement of final tax liabilities.
  11. 92-12-67 · Extension of time for filing returns.
  12. 92-12-68 · 92-12-68
  13. 92-12-69 · 92-12-69
  14. 92-12-70 · 92-12-70
  15. 92-12-71 · Business and nonbusiness income defined.
  16. 92-12-72 · Two or more businesses of a single taxpayer.
  17. 92-12-73 · Business and nonbusiness income: application of definitions.
  18. 92-12-74 · Proration of deductions.
  19. 92-12-75 · Definitions.
  20. 92-12-76 · Apportionment.
  21. 92-12-77 · Combined income method of reporting.
  22. 92-12-78 · Allocation.
  23. 92-12-79 · Consistency and uniformity in reporting.
  24. 92-12-80 · Taxable in another state; in general.
  25. 92-12-81 · Taxable in another state; when a corporation is “subject to”…
  26. 92-12-82 · Taxable in another state; when a state has jurisdiction to…
  27. 92-12-83 · Apportionment formula.
  28. 92-12-84 · Property factor; in general.
  29. 92-12-85 · Property factor; property used for the production of…
  30. 92-12-86 · Property factor; consistency in reporting.
  31. 92-12-87 · Property factor; numerator.
  32. 92-12-88 · Property factor; valuation of owned property.
  33. 92-12-89 · Property factor; valuation of rented property.
  34. 92-12-90 · Property factor; averaging property values.
  35. 92-12-91 · Payroll factor; in general.
  36. 92-12-92 · Payroll factor; denominator.
  37. 92-12-93 · Payroll factor; numerator.
  38. 92-12-94 · Payroll factor; compensation paid in this state.
  39. 92-12-95 · Sales factor; in general.
  40. 92-12-96 · Sales factor; denominator.
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