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Title 15 . Revenue
Chapter 19 . (Repealed)
Section 71. Combined report

15 AAC 19.071. Combined report

If a particular trade or business is carried on by a taxpayer and one or more affiliated corporations, nothing in AS 43.19.010 , Article IV, or in these regulations precludes the use of a "combined report" by which the entire business income of that trade or business is apportioned in accordance with AS 43.19.010 , Article IV.9 - IV.17.

History: Eff. 5/24/78, Register 66

Authority: AS 43.05.080

AS 43.19.010


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Last modified 7/05/2006