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
360. Deductibility of the New York Franchise Tax on Business Corporations, the Massachusetts Corporate Excise Tax, and West Virginia Business and Occupations Tax in Computing a Corporation's Net Income
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