Section .1100 - CAPITAL STOCK: SURPLUS AND UNDIVIDED PROFITS BASE
- Section 05B .1101-.1103 - [Repealed]
- Section 05B .1104 - EXCLUSION OF RETAINED EARNINGS BY PARENT CORPORATION
- Section 05B .1105 - INVESTMENT IN SUBSIDIARY
- Section 05B .1106-.1107 - [Repealed]
- Section 05B .1108 - EXCLUSION PROVISION LIMITED TO INDEBTEDNESS OWED
- Section 05B .1109 - EQUITY CAPITAL NOT DEDUCTIBLE
- Section 05B .1110 - RECIPROCAL INDEBTEDNESS BETWEEN AFFILIATES
- Section 05B .1111 - REPEALED - INDEBTEDNESS DEFINED
- Section 05B .1112 - REPEALED - BORROWED CAPITAL DEFINED
- Section 05B .1113-.1114 - [Repealed]
- Section 05B .1115 - EXPIRED - CASH BASIS CORPORATIONS