Income Allocation and Apportionment | Midpage

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Administrative Rules of Montana

Subchapter 42.26.2

Income Allocation and Apportionment

State of Montana

42.26.201Intent 42.26.202Definitions 42.26.203Consistency and Uniformity in Reporting 42.26.204Combined Reports 42.26.205Two or More Businesses of a Single Taxpayer 42.26.206Apportionable and Nonapportionable Income Defined 42.26.207Determination of Apportionable and Nonapportionable Income 42.26.208Allocation of Income and Deductions 42.26.209Taxability 42.26.210Taxable in Another State 42.26.211Concept of "Subject to" a Tax 42.26.212State Taxing Jurisdiction 42.26.214Definitions (Repealed)42.26.227Partnership Defined (Repealed)42.26.228Treatment of Partnerships and Disregarded Entities in the Apportionment Formula 42.26.229Partnerships and Disregarded Entities - Nonapportionable Income 42.26.230Apportionment Formula - Exclusions 42.26.231Property Factor in General 42.26.232Property Used for the Production of Apportionable Income 42.26.233Consistency in Reporting with Respect to Property 42.26.234Numerator of Property Factor 42.26.235Valuation of Owned Property 42.26.236Valuation of Rented Property 42.26.237Averaging Property Values 42.26.241Payroll Factor in General 42.26.242Consistency in Reporting with Respect to Payroll 42.26.243Denominator of Payroll Factor 42.26.244Numerator of Payroll Factor 42.26.245Numerator of Receipts Factor - Sales Other Than Sales of Tangible Personal Property - Market Based Sourcing 42.26.246Numerator of Receipts Factor - Sale, Rental, Lease, or License of Real Property 42.26.247Numerator of Receipts Factor - Rental, Lease, or License of Tangible Personal Property 42.26.248Numerator of Receipts Factor - Sale of a Service 42.26.249Numerator of Receipts Factor - License or Lease of Intangible Property 42.26.250Numerator of Receipts Factor - Sale of Intangible Property 42.26.251Receipts Factor in General 42.26.252Consistency in Reporting with Respect to Receipts 42.26.253Denominator of Receipts Factor 42.26.254Numerator of Receipts Factor 42.26.255Sales of Tangible Personal Property 42.26.256Sales of Tangible Personal Property to Federal Government 42.26.257Sales Other Than Sales of Tangible Personal Property - Costs of Performance 42.26.258Sales Factor Definitions (Repealed)42.26.259Sale of Tangible and Intangible Property Computation of the Receipts Factor 42.26.260Application of the Finnigan Rule 42.26.261Special Apportionment and Allocation Computations 42.26.262Special Computations Related to Property Factor 42.26.263Special Computations Related to Receipts Factor 42.26.264Special Computations Related to Freight and Passenger Carriers 42.26.281Apportionment of Business Income (Repealed)42.26.291Business and Nonbusiness Income (Repealed)