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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-10

Allocation and apportionment of partnership income

Official textlegis.nd.govlast amended

Repealed by S.L. 2001, ch. 525, § 4.

Amendment history

S.L. 2001, ch. 525, § 4

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-38-01.32 · Housing incentive fund tax credit
  2. 57-38-01.34 · Corporate credit for contributions to rural leadership…
  3. 57-38-01.35 · Financial institutions - Net operating losses - Credit…
  4. 57-38-01.36 · Twenty-first century manufacturing workforce incentive
  5. 57-38-01.37 · Individual income tax credit
  6. 57-38-01.38 · Adoption tax credit
  7. 57-38-01.40 · Apprenticeship tax credit
  8. 57-38-01.42 · Child care contribution credit
  9. 57-38-02 · Annual tax on individuals
  10. 57-38-03 · Imposition of tax against nonresidents
  11. 57-38-04 · Allocation and apportionment of gross income of individuals
  12. 57-38-05 · Certain income of nonresidents not taxed
  13. 57-38-06 · General provisions applicable to nonresidents
  14. 57-38-06.1 · Exemptions for nonresident individual
  15. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  16. 57-38-07.1 · Taxation of two or more member limited liability companies
  17. 57-38-07.2 · Taxation of single-member limited liability companies
  18. 57-38-08 · Partnerships not subject to tax
  19. 57-38-09 · Exempt organizations
  20. 57-38-09.1 · Organizations exempt from income tax - File return
  21. 57-38-10 · Allocation and apportionment of partnership income
  22. 57-38-11 · Annual tax on corporations
  23. 57-38-12 · Allocation of corporation income
  24. 57-38-13 · General provisions related to allocation of corporation…
  25. 57-38-14 · General provisions relating to corporate income
  26. 57-38-15 · Basis for determining gain or loss
  27. 57-38-15.1 · Capital gains and losses
  28. 57-38-15.2 · No capital gain recognized on property involuntarily…
  29. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  30. 57-38-16 · Inventory - Use under direction of tax commissioner
  31. 57-38-17 · Gross income defined
  32. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  33. 57-38-18 · Items not included in gross income
  34. 57-38-19 · Gross income of life insurance companies
  35. 57-38-20 · Basis of return of net income
  36. 57-38-21 · Net income defined - Computation
  37. 57-38-22 · Deductions allowed
  38. 57-38-22.1 · Deductions - Individuals
  39. 57-38-23 · Items not deductible
  40. 57-38-24 · Net losses - Meaning - Exceptions
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