Kansas Administrative Regulations

Regulation Number:92-12-77
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Combined income method of reporting.
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92-12-77 Combined income method of reporting. If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 79-4301, article IV or in these regulations shall preclude the use of a combined income method of reporting whereby the entire business income of such trade or business is apportioned in accordance with K.S.A. 79-3279 to 79-3287 and 79-4301, article IV.9 to IV.17. (Authorized by K.S.A. 79-3236, 79-3288, 79-32,141; effective May 1, 1979.)