12C-1.0511. Incorporation by Reference

(1) The Department of Revenue hereby incorporates by reference in this rule the following sections of the United States Internal Revenue Code of 1986, as amended and in effect January 1, 1993: (a) s. 55, I.R.C.; (b) s. 78, I.R.C.; (c) s. 108, I.R.C.; (d) s. 338, I.R.C.; (e) s. 381, I.R.C.; (f) s. 382, I.R.C.; (g) s. 404, I.R.C.; (h) s. 862, I.R.C.; (i) s. 1272, I.R.C.; (j) s. 1288, I.R.C.; (k) s. 1374, I.R.C.; (l) s. 1375, I.R.C.; (m) s. 1552, I.R.C.; (n) s. 1563, I.R.C. (2) The Department of Revenue hereby incorporates by reference in this rule Public Law 86-272 (15 U.S.C. ss. 381 – 384). (3) The Department of Revenue hereby incorporates by reference in this rule Rev. Rule. 73-112. (4) The Department of Revenue hereby incorporates by reference the following court cases: (a) Norfolk and Western Railway Co. v. Missouri State Tax Commission, 390 U.S. 317, 88 S. Ct. 995, 19 L. Ed. 2d 1201 (1968); (b) Butler Bros. v. McColgan, 315 U.S. 501, 62 S. Ct. 701, 86 L. Ed. 991 (1942); (c) Hans Rees’ Sons, Inc. v. North Carolina ex rel Maxwell, 283 U.S. 123, 51 S. Ct. 385, 75 L. Ed 879 (1931).