Business Income of Persons Other Than Residents
Section 100.3300 - Allocation and Apportionment of Base Income (iita Section 304)Section 100.3310 - Business Income of Persons Other Than Residents (iita Section 304) – in GeneralSection 100.3320 - Business Income of Persons Other Than Residents(iita Section 304) -- Apportionment (repealed)Section 100.3330 - Business Income of Persons Other Than Residents (iita Section 304 – AllocationSection 100.3340 - Business Income of Persons Other Than Residents (iita Section 304)Section 100.3350 - Property Factor (iita Section 304)Section 100.3360 - Payroll Factor (iita Section 304)Section 100.3370 - Sales Factor (iita Section 304)Section 100.3371 - Sales Factor for Telecommunications ServicesSection 100.3373 - Sales Factor for PublishingSection 100.3380 - Special Rules (iita Section 304)Section 100.3390 - Petitions for Alternative Allocation or Apportionment (iita Section 304(f))Section 100.3400 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (iita Section 304(c))Section 100.3405 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or After December 31, 2008 (iita Section 304(c))Section 100.3420 - Apportionment of Business Income of Insurance Companies (iita Section 304(b))Section 100.3450 - Apportionment of Business Income of Transportation Companies (iita Section 304(d))Section 100.3500 - Allocation and Apportionment of Base Income by Nonresident PartnersSection 100.3600 - Combined Apportionment for Taxpayers Using Different Apportionment Formulas (iita Section 1501(a)(27))