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Title 15 . Revenue
Chapter 20 . (Repealed)
Section 375. Income for the water's edge combined group

15 AAC 20.375. Income for the water's edge combined group

(a) The total water's edge business income of the unitary business subject to apportionment is the federal taxable income of the water's edge combined group as determined under AS 43.20.073 (b) and 15 AAC 20.300.

(b) Royalties and dividends not excluded from taxable income under AS 43.20.073 (b)(1) and AS 43.20.073 (b)(3) replace the attribution of expenses to the dividend and royalty income excluded under AS 43.20.073 and are in lieu of any disallowance of expenses.

History: Eff. 7/9/93, Register 127; am 3/6/98, Register 145

Authority: AS 43.05.080

AS 43.20.073


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Last modified 7/05/2006