Kan. Admin. Regs. § 92-12-77
Current through Register Vol. 43, No. 46, November 14, 2024
If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271et 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.
Kan. Admin. Regs. § 92-12-77