57-38.1-04. Certain items - Allocation

57-38.1-04. Certain items - Allocation Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1-08.