Kentucky · Regulations
Chapter 016 — Income Tax; Corporations
14 sections
14 sections
- 103 KAR 16:060103 KAR 16:060. Income classification; apportionable and non-apportionable
- 103 KAR 16:090103 KAR 16:090. Apportionment; payroll factor
- 103 KAR 16:200103 KAR 16:200. Consolidated Kentucky corporation income tax return
- 103 KAR 16:230103 KAR 16:230. Intangible expenses, intangible interest expense, and management fees
- 103 KAR 16:240103 KAR 16:240. Nexus standard for corporations and pass-through entities
- 103 KAR 16:250103 KAR 16:250. Net operating loss computation and deduction for corporations
- 103 KAR 16:270103 KAR 16:270. Apportionment; receipts factor
- 103 KAR 16:290103 KAR 16:290. Apportionment; property factor
- 103 KAR 16:320103 KAR 16:320. Claim of right doctrine
- 103 KAR 16:330103 KAR 16:330. Apportionment and allocation; alternative apportionment; separate accounting
- 103 KAR 16:340103 KAR 16:340. Completed contract method
- 103 KAR 16:352103 KAR 16:352. Corporation income taxes policies and circulars
- 103 KAR 16:370103 KAR 16:370. Corporation income tax treatment of foreign sales corporations and domestic international sales corporations
- 103 KAR 16:400103 KAR 16:400. Combined Unitary Kentucky corporation income tax return