Printable Format79-3209.
History: L. 1933, ch. 320, § 9; L. 1935, ch. 312, § 5; L. 1949, ch. 481, § 1; L. 1965, ch. 524, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968.
CASE ANNOTATIONS
1. Cited in discussing method of allocation of income of corporation operating within and without state. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 723, 725, 726, 68 P.2d 1.
2. Statutory formula for determining net income of corporation allocable to Kansas properly applied. In re Morton Salt Co., 150 Kan. 650, 653, 95 P.2d 335.
3. Question when federal refund allocated for state income tax purposes discussed but not determined. Aircraft Steel and Supply Co. v. State Comm. of Revenue & Taxation, 173 Kan. 524, 529, 530, 249 P.2d 664.
4. Where taxpayer uses approved method of accounting director must accept same. Aircraft Steel and Supply Co. v. State Comm. of Revenue & Taxation, 173 Kan. 524, 529, 530, 249 P.2d 664.
5. Taxpayer on accrual basis; federal refund constitutes income for year when right to refund accrues (but see 1955 amendment of K.S.A. 79-3205). Beech Aircraft Corp. v. State Comm. of Rev. and Taxation, 177 Kan. 754, 758, 282 P.2d 432.
6. Cited in determining method of computing limitation on oil and gas well depletion deduction. Producers Pipe & Supply Co. v. State Commission of Revenue & Taxation, 179 Kan. 231, 234, 293 P.2d 1003.
7. Mentioned; factor formula accounting method (K.S.A. 79-3218) held applicable. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 357, 362, 304 P.2d 504.
8. Mentioned in connection with an appeal upholding constitutionality of K.S.A. 79-3290. Missouri Pacific Railroad Co. v. McDonald, 207 Kan. 744, 751, 486 P.2d 1347. Affirmed: 208 Kan. 479, 493 P.2d 280.