Corporate Net Income Tax; Combination and Apportionment Rules | Midpage

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Alaska Administrative Code

Article 3

Corporate Net Income Tax; Combination and Apportionment Rules

15.20.300Combination and apportionment 15.20.310Unitary business 15.20.320Attribution of income 15.20.330Water's edge combined reporting method 15.20.335Affiliated group 15.20.345Water's edge returns 15.20.350Intercompany transactions 15.20.355Adjustments to intercompany transactions 15.20.360Records of intercompany transactions 15.20.375Income for the water's edge combined group 15.20.380Factors assignable to locations within the United States 15.20.385Treatment of foreign dividends and royalties 15.20.390Domestic disclosure spreadsheet