Deduction of Contributions
Section .1100 - Public Utilities and Excluded Corporations Apportionment FactorsSection .1300 - Rapid Amortization of Air or Water Pollution Abatement Facilities
Rule 05c .1201 - Preliminary StatementRule 05c .1202 - Charitable Contributions Defined and Qualified DoneesRule 05c .1203 - Contributions Limited to Five Percent of Net IncomeRule 05c .1204 - Contributions Fully DeductibleRule 05c .1205 - Contributions by Corporations Allocating Net IncomeRule 05c .1206 - Contributions Carry‑over Unallowable