Article II – Determination of Gross Income
This article is included in your selections.
Sections:
- 8A-200 Determination of gross income: in general
- 8A-210 Determination of gross income: transactions between affiliated companies or persons
- 8A-220 Determination of gross income: artificially contrived transactions
- 8A-230 Determination of gross income based upon method of reporting
- 8A-240 Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income
- 8A-250 Exclusion of combined taxes from gross income – itemization – notice – limitations
- 8A-260 Exclusion of fees and taxes from gross income – limitations
- 8A-265 (Reserved)
- 8A-266 Exclusion of motor carrier revenues from gross income
- 8A-270 Exclusion of gross income of persons deemed not engaged in business
- 8A-280 Exclusion of transactions with specified governmental agencies
- 8A-285 (Reserved)
- 8A-290 (Reserved)