Section 15.20.350. Intercompany transactions.

Latest version.

	(a)  Income from intercompany transactions between members of the water's edge combined group shall be eliminated from the water's edge return.  
	(b)  Income from transactions between a member of the water's edge combined group and a corporation outside the water's edge combined group, whether domestic or foreign, must be included in the water's edge return.

Authorities

43.05.080;43.19.010;43.20.145;01.05.031;43.20.073;44.62.125

Notes

Authority
 AS 43.05.080  
AS 43.19.010  
Art. IV, _ 18,  
Ak Const.  
AS 43.20.145  
Editor's note: In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.073 as AS 43.20.145. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 20.350, so that the citation to former AS 43.20.073 now refers to the renumbered statute, AS 43.20.145.  
History Eff. 7/9/93, Register 127

References

15.20.350

                    
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