In the case of combined reports, allocation is made on the basis of combined accounts from which intercorporate items (including intercorporate receipts) are eliminated. The election provided in section 4-3.1(a) of this Part shall not apply to a combined report with respect to any taxable year unless each of the taxpayers included in such report has made such an election which remains in effect for such year. Combined groups of corporations principally engaged in the conduct of aviation or in the conduct of a railroad or trucking business allocate their business income, business capital and alternative business income pursuant to sections 210(3)(a)(7)(A) or 210(3)(a)(8) of the Tax Law, respectively.