ARTICLE II - DETERMINATION OF GROSS INCOME

Print Version	Section	Description
PV	200	Determination of gross income: in general.
PV	210	Determination of gross income: transactions between affiliated companies or persons.
PV	220	Determination of gross income: artificially contrived transactions.
PV	230	Determination of gross income based upon method of reporting.
PV	240	Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
PV	250	Exclusion of combined tax from gross income; itemization; notice; limitations.
PV	260	Exclusion of fees and taxes from gross income; limitations.
PV	265	(Option #NN) Tax credit offset for cable license fees.
PV	266	Exclusion of motor carrier revenues from gross income.
PV	270	Exclusion of gross income of persons deemed not engaged in business.
PV	280	(Reserved for Local Option #B)
PV	285	(Reserved for Local Option #C)
PV	290	(Reserved for Local Option #D)