Business enterprises, other than grantor trusts, whose income or expenses are reportable by the true owners for federal income tax purposes, shall include all items associated with the enterprise value tax base on its business enterprise tax return.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16