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Part 4 - Combined Reporting
Part 4 - Combined Reporting
Section 401 - Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
Section 402 - Water's edge combined report.
Section 403 - Worldwide combined report.
Section 404 - Calculation of unadjusted income for combined reporting.
Section 404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
Section 405 - Commission empowered to make rules.