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Chapter 016

Title 103 | Chapter 016 - Income Tax; Corporations

Regulation 010 — Taxable income; coal royalty
Inactive
Last Updated: 12/15/2021
Regulation 011 — Repeal of 103 KAR 16:010, 210, 310, and 360
Inactive
Last Updated: 12/15/2021
Regulation 020 — Qualified exemption organization under KRS 141.040(8)(a)
Repealed
Last Updated: 12/15/2021
Regulation 030 — Net operating loss deductions of corporations
Repealed
Last Updated: 12/15/2021
Regulation 031 — Repeal of 103 KAR 16:030
Inactive
Last Updated: 12/15/2021
Regulation 040 — Not available.
Expired
Last Updated: 12/15/2021
Regulation 050 — Not available.
Expired
Last Updated: 12/15/2021
Regulation 060 — Income classification; apportionable and non-apportionable.
Current
Last Updated: 12/15/2021
Regulation 070 — Not available.
Expired
Last Updated: 12/15/2021
Regulation 080 — Not available.
Expired
Last Updated: 12/15/2021
Regulation 090 — Apportionment; payroll factor.
Current
Last Updated: 12/15/2021
Regulation 100 — Apportionment and allocation; telephone and telegraph companies
Repealed
Last Updated: 12/15/2021
Regulation 110 — Apportionment and allocation; pipeline companies
Repealed
Last Updated: 12/15/2021
Regulation 120 — Apportionment and allocation; trucklines, buslines, airlines
Repealed
Last Updated: 12/15/2021
Regulation 130 — Apportionment and allocation; railroad companies
Repealed
Last Updated: 12/15/2021
Regulation 140 — Not available.
Repealed
Last Updated: 12/15/2021
Regulation 141 — Repeal of 103 KAR 16:140
Inactive
Last Updated: 12/15/2021
Regulation 145 — Apportionment and allocation; barge line companies
Repealed
Last Updated: 12/15/2021
Regulation 150 — Apportionment and allocation; financial organizations and loan companies
Repealed
Last Updated: 12/15/2021
Regulation 151 — Repeal of 103 KAR 016:100, 110, 120, 130, 145, and 150
Inactive
Last Updated: 12/15/2021
Regulation 160 — Not available.
Repealed
Last Updated: 12/15/2021
Regulation 170 — Repeal of 103 KAR 16:160
Inactive
Last Updated: 12/15/2021
Regulation 180 — Not available.
Inactive
Last Updated: 12/15/2021
Regulation 190 — The combined reporting method for corporation income tax purposes
Withdrawn
Last Updated: 12/15/2021
Regulation 200 — Consolidated Kentucky corporation income tax return.
Current
Last Updated: 12/15/2021
Regulation 210 — Calculation of gross income for corporation that are pass through entities and treatment of certain deductions for their individual members, partners, and shareholders
Inactive
Last Updated: 12/15/2021
Regulation 220 — Alternative minimum calculation
Repealed
Last Updated: 12/15/2021
Regulation 221 — Repeal of 103 KAR 16:220 and 103 KAR 16:300
Inactive
Last Updated: 12/15/2021
Regulation 230 — Intangible expenses, intangible interest expense, and management fees.
Current
Last Updated: 12/15/2021
Regulation 240 — Nexus standard for corporations and pass-through entities.
Current
Last Updated: 12/15/2021
Regulation 250 — Net operating loss computation and deduction for corporations.
Current
Last Updated: 2/7/2024
Regulation 270 — Apportionment; receipts factor.
Current
Last Updated: 3/4/2022
Regulation 290 — Apportionment; property factor.
Current
Last Updated: 12/15/2021
Regulation 300 — Calculation of taxable net income for disregarded single member LLCs
Repealed
Last Updated: 12/15/2021
Regulation 310 — Domestic production activities
Inactive
Last Updated: 12/15/2021
Regulation 320 — Claim of right doctrine.
Current
Last Updated: 2/1/2022
Regulation 330 — Apportionment and allocation; alternative apportionment; separate accounting.
Current
Last Updated: 12/15/2021
Regulation 340 — Completed contract method.
Current
Last Updated: 12/15/2021
Regulation 350 — Corporation income taxes policies and circulars
Withdrawn
Last Updated: 12/15/2021
Regulation 352 — Corporation income taxes policies and circulars.
Current
Last Updated: 2/1/2022
Regulation 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
Inactive
Last Updated: 12/15/2021
Regulation 370 — Corporation income tax treatment of foreign sales corporations and domestic international sales corporations.
Current
Last Updated: 12/15/2021
Regulation 380 — Finance lease property, safe harbor lease property, or qualified lease property
Inactive
Last Updated: 12/15/2021
Regulation 381 — Repeal of 103 KAR 16:380
Inactive
Last Updated: 12/15/2021
Regulation 390 — Attachment for corporate officer information; Form 720, Form 720S, and Form 765, Schedule Q
Repealed
Last Updated: 12/15/2021
Regulation 391 — Repeal of 103 KAR 16:390
Inactive
Last Updated: 12/15/2021
Regulation 400 — Combined Unitary Kentucky corporation income tax return.
Current
Last Updated: 12/15/2021

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