Rule Subchapter: 42.23.4
	Subchapter Title: Deductions

42: REVENUE			Add to Favorites
	42.23: CORPORATE INCOME TAX - GENERAL
		42.23.4: Deductions

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Rule No Rule Title Latest Version Effective Date 42.23.401 BUSINESS EXPENSES 10/12/2001 42.23.402 DEDUCTION FOR CERTAIN INTEREST INCOME REP 1/29/1982 42.23.403 TREATMENT OF OTHER TAXES PAID 11/26/2016 42.23.404 DEPRECIATION AND OBSOLESCENCE 9/8/1988 42.23.405 DEPLETION ALLOWANCE 10/12/2001 42.23.406 CONTRIBUTIONS TO PENSION AND PROFIT SHARING PLANS 12/31/1972 42.23.407 LIMITATION ON CHARITABLE CONTRIBUTION DEDUCTION 10/12/2001 Rules 42.23.408 through 42.23.410 reserved 42.23.411 LOSSES NOT COMPENSATED FOR 10/12/2001 42.23.412 NET OPERATING LOSSES TRANS 9/23/2011 42.23.413 CARRYOVERS OF NET OPERATING LOSSES TRANS 12/21/2001 42.23.414 FILINGS IN CONNECTION WITH NET OPERATING LOSSES TRANS 9/23/2011 42.23.415 TREATMENT OF MERGERS AND CONSOLIDATIONS TRANS 9/23/2011 42.23.416 ADJUSTMENT OF ALLOWABLE DEDUCTIONS REP 4/26/1996 42.23.417 COMPUTATION OF ADJUSTMENT REP 4/26/1996 42.23.418 DEDUCTIONS FOR CORPORATE DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS 10/12/2001 Rules 42.23.419 and 42.23.420 reserved 42.23.421 DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION 11/26/2016 42.23.422 DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION 10/12/2001 42.23.423 TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES 10/12/2001 42.23.424 SALE OF LAND TO A BEGINNING FARMER - CORPORATE INCOME TAX DEDUCTION 11/26/2016