Kentucky Administrative Regulations (Last Updated: August 1, 2016) |
TITLE 103. FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE |
Chapter 16. Income Tax; Corporations |
010. Taxable income; coal royalty |
020. Qualified exempt organization under KRS 141.040(8) |
030. Net operating loss deductions of corporations |
060. Income classification; business and nonbusiness |
090. Apportionment; payroll factor |
100. Apportionment and allocation; telephone and telegraph companies |
110. Apportionment and allocation; pipeline companies |
120. Apportionment and allocation; trucklines, buslines, airlines |
130. Apportionment and allocation; railroad companies |
145. Apportionment and allocation; barge line companies |
150. Apportionment and allocation; financial organizations and loan companies |
200. Consolidated Kentucky corporation income tax return |
210. Calculation of gross income for corporations that are pass through entities and treatment of certain deductions for their individual members, partners, and shareholders |
220. Alternative minimum calculation |
230. Intangible expenses, intangible interest expenses and management fees |
240. Nexus standard for corporations and general partnerships |
250. Net operating loss deduction for corporations |
270. Apportionment; sales factor |
290. Apportionment; property factor |
300. Calculation of taxable net income for disregarded single member LLCs |
310. Domestic production activity deduction |
320. Claim of Right Doctrine |
330. Apportionment and allocation; separate accounting |
340. Apportionment and allocation; completed contract method |
352. Corporation income taxes policies and circulars |
370. Corporation income tax treatment of foreign sales corporations and domestic international sales corporations |
380. Finance lease property, safe harbor lease property, or qualified lease property |
390. Attachment for corporate officer information; Form 720, 720S and Form 765, Schedule Q |