Special Rule: Airlines
Adopted in 1983, this model provides special industry rules for allocating and apportioning the income of commercial airlines and for sourcing receipts, property, and payroll.
Adopted Model
Document Library
- Notice and Submission of Proposed Airlines Model – 1983
- Hearing Officer Report – Airlines Model – 1983
- Hearing Transcript – Airlines Model – 1982
- Memo to Executive Committee – Airlines Model – 1983
- Letter from California FTB on Airlines Model – 1982
- Memo from Executive Director to Uniformity Committee – 1982
- Letter from Airlines Industry to Executive Director – 1981
- Memo from Executive Director on Meeting with the Airlines Industry – 1981