Montana · Regulations
Subchapter 42.26.2 — Income Allocation and Apportionment
122 sections
122 sections
- ARM 42.26.201ARM 42.26.201. INTENT
- ARM 42.26.201ARM 42.26.201. INTENTSuperseded
- ARM 42.26.201ARM 42.26.201. INTENTSuperseded
- ARM 42.26.202ARM 42.26.202. DEFINITIONS
- ARM 42.26.202ARM 42.26.202. DEFINITIONSSuperseded
- ARM 42.26.202ARM 42.26.202. DEFINITIONSSuperseded
- ARM 42.26.202ARM 42.26.202. DEFINITIONSSuperseded
- ARM 42.26.203ARM 42.26.203. CONSISTENCY AND UNIFORMITY IN REPORTING
- ARM 42.26.203ARM 42.26.203. CONSISTENCY AND UNIFORMITY IN REPORTINGSuperseded
- ARM 42.26.204ARM 42.26.204. COMBINED REPORTS
- ARM 42.26.204ARM 42.26.204. COMBINED REPORTSSuperseded
- ARM 42.26.205ARM 42.26.205. TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER
- ARM 42.26.205ARM 42.26.205. TWO OR MORE BUSINESSES OF A SINGLE TAXPAYERSuperseded
- ARM 42.26.206ARM 42.26.206. APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED
- ARM 42.26.206ARM 42.26.206. BUSINESS AND NON-BUSINESS INCOME DEFINEDSuperseded
- ARM 42.26.206ARM 42.26.206. BUSINESS AND NONBUSINESS INCOME DEFINEDSuperseded
- ARM 42.26.207ARM 42.26.207. DETERMINATION OF APPORTIONABLE AND NONAPPORTIONABLE INCOME
- ARM 42.26.207ARM 42.26.207. DETERMINATION OF BUSINESS AND NON-BUSINESS INCOMESuperseded
- ARM 42.26.207ARM 42.26.207. DETERMINATION OF BUSINESS AND NONBUSINESS INCOMESuperseded
- ARM 42.26.208ARM 42.26.208. ALLOCATION OF INCOME AND DEDUCTIONS
- ARM 42.26.208ARM 42.26.208. PRORATION OF DEDUCTIONSSuperseded
- ARM 42.26.208ARM 42.26.208. ALLOCATION OF INCOME AND DEDUCTIONSSuperseded
- ARM 42.26.209ARM 42.26.209. TAXABILITY
- ARM 42.26.210ARM 42.26.210. TAXABLE IN ANOTHER STATE
- ARM 42.26.210ARM 42.26.210. TAXABLE IN ANOTHER STATESuperseded
- ARM 42.26.211ARM 42.26.211. CONCEPT OF "SUBJECT TO" A TAX
- ARM 42.26.212ARM 42.26.212. STATE TAXING JURISDICTION
- ARM 42.26.213ARM 42.26.213. WATER'S-EDGE ELECTIONTransferred
- ARM 42.26.214ARM 42.26.214. DEFINITIONSRepealed
- ARM 42.26.215ARM 42.26.215. PROCEDURETransferred
- ARM 42.26.216ARM 42.26.216. REVOCATION OR NON RENEWAL OF WATER'S-EDGE ELECTIONSTransferred
- ARM 42.26.217ARM 42.26.217. DOMESTIC DISCLOSURE SPREADSHEETTransferred
- ARM 42.26.218ARM 42.26.218. TAX RATESTransferred
- ARM 42.26.219ARM 42.26.219. APPLICABILITYTransferred
- ARM 42.26.221ARM 42.26.221. APPORTIONMENT AND ALLOCATION GENERALLYTransferred
- ARM 42.26.222ARM 42.26.222. APPORTIONMENT FORMULATransferred
- ARM 42.26.223ARM 42.26.223. APPORTIONMENT FACTORSTransferred
- ARM 42.26.224ARM 42.26.224. DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTIONTransferred
- ARM 42.26.225ARM 42.26.225. CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURNTransferred
- ARM 42.26.226ARM 42.26.226. TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURNTransferred
- ARM 42.26.227ARM 42.26.227. PARTNERSHIP DEFINEDRepealed
- ARM 42.26.228ARM 42.26.228. TREATMENT OF PARTNERSHIPS AND DISREGARDED ENTITIES IN THE APPORTIONMENT FORMULA
- ARM 42.26.229ARM 42.26.229. PARTNERSHIPS AND DISREGARDED ENTITIES - NONAPPORTIONABLE INCOME
- ARM 42.26.229ARM 42.26.229. PARTNERSHIPS AND DISREGARDED ENTITIES - NON-BUSINESS INCOMESuperseded
- ARM 42.26.230ARM 42.26.230. APPORTIONMENT FORMULA - EXCLUSIONS
- ARM 42.26.230ARM 42.26.230. APPORTIONMENT FORMULA - EXCLUSIONSSuperseded
- ARM 42.26.231ARM 42.26.231. PROPERTY FACTOR IN GENERAL
- ARM 42.26.231ARM 42.26.231. PROPERTY FACTOR IN GENERALSuperseded
- ARM 42.26.232ARM 42.26.232. PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME
- ARM 42.26.232ARM 42.26.232. PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOMESuperseded
- ARM 42.26.233ARM 42.26.233. CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY
- ARM 42.26.234ARM 42.26.234. NUMERATOR OF PROPERTY FACTOR
- ARM 42.26.234ARM 42.26.234. NUMERATOR OF PROPERTY FACTORSuperseded
- ARM 42.26.235ARM 42.26.235. VALUATION OF OWNED PROPERTY
- ARM 42.26.236ARM 42.26.236. VALUATION OF RENTED PROPERTY
- ARM 42.26.236ARM 42.26.236. VALUATION OF RENTED PROPERTYSuperseded
- ARM 42.26.237ARM 42.26.237. AVERAGING PROPERTY VALUES
- ARM 42.26.241ARM 42.26.241. PAYROLL FACTOR IN GENERAL
- ARM 42.26.241ARM 42.26.241. PAYROLL FACTOR IN GENERALSuperseded
- ARM 42.26.241ARM 42.26.241. PAYROLL FACTOR IN GENERALSuperseded
- ARM 42.26.242ARM 42.26.242. CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL
- ARM 42.26.243ARM 42.26.243. DENOMINATOR OF PAYROLL FACTOR
- ARM 42.26.244ARM 42.26.244. NUMERATOR OF PAYROLL FACTOR
- ARM 42.26.244ARM 42.26.244. NUMERATOR OF PAYROLL FACTORSuperseded
- ARM 42.26.245ARM 42.26.245. NUMERATOR OF RECEIPTS FACTOR - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - MARKET BASED SOURCING
- ARM 42.26.246ARM 42.26.246. NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY
- ARM 42.26.247ARM 42.26.247. NUMERATOR OF RECEIPTS FACTOR - RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
- ARM 42.26.248ARM 42.26.248. NUMERATOR OF RECEIPTS FACTOR - SALE OF A SERVICE
- ARM 42.26.249ARM 42.26.249. NUMERATOR OF RECEIPTS FACTOR - LICENSE OR LEASE OF INTANGIBLE PROPERTY
- ARM 42.26.250ARM 42.26.250. NUMERATOR OF RECEIPTS FACTOR - SALE OF INTANGIBLE PROPERTY
- ARM 42.26.251ARM 42.26.251. RECEIPTS FACTOR IN GENERAL
- ARM 42.26.251ARM 42.26.251. SALES FACTOR IN GENERALSuperseded
- ARM 42.26.252ARM 42.26.252. CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS
- ARM 42.26.252ARM 42.26.252. CONSISTENCY IN REPORTING WITH RESPECT TO SALESSuperseded
- ARM 42.26.253ARM 42.26.253. DENOMINATOR OF RECEIPTS FACTOR
- ARM 42.26.253ARM 42.26.253. DENOMINATOR OF SALES FACTORSuperseded
- ARM 42.26.253ARM 42.26.253. DENOMINATOR OF SALES FACTORSuperseded
- ARM 42.26.254ARM 42.26.254. NUMERATOR OF RECEIPTS FACTOR
- ARM 42.26.254ARM 42.26.254. NUMERATOR OF SALES FACTORSuperseded
- ARM 42.26.254ARM 42.26.254. NUMERATOR OF SALES FACTORSuperseded
- ARM 42.26.255ARM 42.26.255. SALES OF TANGIBLE PERSONAL PROPERTY
- ARM 42.26.255ARM 42.26.255. SALES OF TANGIBLE PERSONAL PROPERTYSuperseded
- ARM 42.26.255ARM 42.26.255. SALES OF TANGIBLE PERSONAL PROPERTYSuperseded
- ARM 42.26.256ARM 42.26.256. SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT
- ARM 42.26.257ARM 42.26.257. SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - COSTS OF PERFORMANCE
- ARM 42.26.257ARM 42.26.257. SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTYSuperseded
- ARM 42.26.258ARM 42.26.258. SALES FACTOR DEFINITIONSRepealed
- ARM 42.26.259ARM 42.26.259. SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE RECEIPTS FACTOR
- ARM 42.26.259ARM 42.26.259. SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE SALES FACTORSuperseded
- ARM 42.26.260ARM 42.26.260. APPLICATION OF THE FINNIGAN RULE
- ARM 42.26.261ARM 42.26.261. SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS
- ARM 42.26.261ARM 42.26.261. SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONSSuperseded
- ARM 42.26.262ARM 42.26.262. SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR
- ARM 42.26.262ARM 42.26.262. SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTORSuperseded
- ARM 42.26.263ARM 42.26.263. SPECIAL COMPUTATIONS RELATED TO RECEIPTS FACTOR
- ARM 42.26.263ARM 42.26.263. SPECIAL COMPUTATIONS RELATED TO SALES FACTORSuperseded
- ARM 42.26.263ARM 42.26.263. SPECIAL COMPUTATIONS RELATED TO SALES FACTORSuperseded
- ARM 42.26.264ARM 42.26.264. SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS
- ARM 42.26.265ARM 42.26.265. SPECIAL RULES FOR RAILROADSTransferred
- ARM 42.26.266ARM 42.26.266. THE PROPERTY FACTORTransferred