If a particular trade or business is carried on by a taxpayer and one or more affiliated corporations, nothing in AS 43.19.010, Article IV, or in these regulations precludes the use of a "combined report" by which the entire business income of that trade or business is apportioned in accordance with AS 43.19.010, Article IV.9 - IV.17.

(Eff. 5/24/78, Register 66)

Authority: AS 43.05.080, AS 43.19.010