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Kentucky Administrative Regulations

Chapter 16

103 Ky. Admin. Regs. 16

Income Tax; Corporations

Finance and Administration Cabinet - Department of Revenue

010Taxable income; coal royalty 011Repeal of 103 KAR 16:010, 210, 310, and 360 020Qualified exemption organization under KRS 141.040(8)(a)030Net operating loss deductions of corporations 031Repeal of 103 KAR 16:030 040Dissolution or withdrawal of corporation.050Application of 103 KAR 16:060 through 103 KAR 16:090.060Income classification; apportionable and non-apportionable.070Apportionment; sales factor.080Apportionment; property factor.090Apportionment; payroll factor.100Apportionment and allocation; telephone and telegraph companies 110Apportionment and allocation; pipeline companies 120Apportionment and allocation; trucklines, buslines, airlines 130Apportionment and allocation; railroad companies 140Subchapter S and DISC treatment.141Repeal of 103 KAR 16:140 145Apportionment and allocation; barge line companies 150Apportionment and allocation; financial organizations and loan companies 151Repeal of 103 KAR 016:100, 110, 120, 130, 145, and 150 160Apportionment and allocation; construction companies.170Repeal of 103 KAR 16:160 180Federal audits; revenue agent's reports.190The combined reporting method for corporation income tax purposes 200Consolidated Kentucky corporation income tax return.210Calculation of gross income for corporation that are pass through entities and treatment of certain deductions for their individual members, partners, and shareholders 220Alternative minimum calculation 221Repeal of 103 KAR 16:220 and 103 KAR 16:300 230Intangible expenses, intangible interest expense, and management fees.240Nexus standard for corporations and pass-through entities.250Net operating loss computation and deduction for corporations.270Apportionment; receipts factor.290Apportionment; property factor.300Calculation of taxable net income for disregarded single member LLCs 310Domestic production activities 320Claim of right doctrine.330Apportionment and allocation; alternative apportionment; separate accounting.340Completed contract method.350Corporation income taxes policies and circulars 352Corporation income taxes policies and circulars.360Deductibility of the New York franchise tax on business corporations, the Massachusetts corporate excise tax, and West Virginia business and occupations tax in computing a corporation's net income 370Corporation income tax treatment of foreign sales corporations and domestic international sales corporations.380Finance lease property, safe harbor lease property, or qualified lease property 381Repeal of 103 KAR 16:380 390Attachment for corporate officer information; Form 720, Form 720S, and Form 765, Schedule Q 391Repeal of 103 KAR 16:390 400Combined Unitary Kentucky corporation income tax return.