Chapter 64:26:03 - Income - Interpretive rules
- Section 64:26:03:01 - Bequest to an executor.Repealed
- Section 64:26:03:02 - Noncash dividends.Repealed
- Section 64:26:03:03 - Stock dividends.Repealed
- Section 64:26:03:04 - Corporate liquidations.Repealed
- Section 64:26:03:05 - Dividends from reserves or capital.Repealed
- Section 64:26:03:06 - Dividends paid from tax exempt income.Repealed
- Section 64:26:03:07 - Stock sold between dividend dates.Repealed
- Section 64:26:03:08 - Items included in gross income and compensation.Repealed
- Section 64:26:03:09 - Commissions on premiums from insurance renewals.Repealed
- Section 64:26:03:10 - Constructive receipt of income.Repealed
- Section 64:26:03:11 - Dividends received from other financial institutions
- Section 64:26:03:12 - [Repealed]
- Section 64:26:03:13 - Filing of separate returns of financial institutions