(a) [Repealed, § 10 ch 1 SSSLA 1980.]
(b) [Repealed, § 10 ch 1 SSSLA 1980.]
(c) In computing the tax under this chapter, the taxpayer is not entitled to deduct any taxes based on or measured by net income. The taxpayer may deduct the tax levied and paid under AS 43.55.
(d) [Repealed, § 1 ch 98 SLA 1984.]
(e) An affiliated group of corporations may make or the commissioner may require them to make a consolidated return for the taxable year in place of separate returns. For purposes of calculating the amount of tax payable by the group under a consolidated filing, 26 U.S.C. 1501 - 1552 (Internal Revenue Code), as amended, apply.
(f) [Repealed, § 10 ch 1 SSSLA 1980.]
(g) [Repealed, § 10 ch 1 SSSLA 1980.]
(h) [Repealed, § 10 ch 1 SSSLA 1980.]
(i) A corporation which is a member of a group of unitary corporations which collectively has income from business activity taxable both inside and outside the state, or income from other sources both inside and outside the state, shall determine its income from sources in this state by use of the combined method of accounting.
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