INCOME TAX DEDUCTIONS - TRANSPORTATION FACILITIES
- Section 143.2100 - Definitions - report, contents - rulemaking authority
- Section 143.2105 - Definitions - income tax deduction for port cargo volume increase, calculation - claiming procedure
- Section 143.2110 - Income tax deduction for cargo - amount, claiming procedure
- Section 143.2115 - Definitions - income tax deduction for increased qualified trade activities or capital investment for trade activities - amount, claiming procedure, exclusions - aggregation of claims - recapture - guidelines