Alaska Statutes
Alaska Stat. § 43.20.300 (2026)
References to Internal Revenue Code
✓ current as of July 2026
Find cases:
SyfertCases citing this section
AK-LEGakleg.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Sec. 43.20.300. References to Internal Revenue Code.
(a) The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference and have effect as though fully set out in this chapter.
(b) When portions of the Internal Revenue Code incorporated by reference as provided in (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, or hereafter adopted, they are regarded as regulations adopted by the department under and in accord with the provisions of this chapter, unless and until the department adopts specific regulations in place of them conformable with this chapter.
(a) The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference and have effect as though fully set out in this chapter.
(b) When portions of the Internal Revenue Code incorporated by reference as provided in (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, or hereafter adopted, they are regarded as regulations adopted by the department under and in accord with the provisions of this chapter, unless and until the department adopts specific regulations in place of them conformable with this chapter.
Notes of Decisions
Cited in 6
cases, 1975–2006 · leading case: Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982).
Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982). “) 4 The effect of the incorporation of portions of the federal Internal Revenue Code is further clarified by AS 43.20.300(a): The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference…”
Nw. Med. Imaging, Inc. v. State, Dep't of Revenue, 151 P.3d 434 (Alaska 2006). “160(c); AS 43.20.300(b). 17 . Treas. Reg. § 1.6012-2 (a)(2) (as amended in 2006).”
Gulf Oil Corp. v. State, Dep't of Revenue, 755 P.2d 372 (Alaska 1988). “Finally, AS 43.20.300 determines the effect of references to the Internal Revenue Code: REFERENCES TO INTERNAL REVENUE CODE.”
Union Oil Co. of Cal. v. State, Dept. of Rev., 677 P.2d 1256 (Alaska 1984). “201 (a)(2), made applicable to the Department of Revenue under AS 43.20.300(b), defines the term “ruling”: A ruling is a written statement issued to a taxpayer or his authorized representative .”
Stevenson v. Burgess, 570 P.2d 728 (Alaska 1977). “AS 43.20.300 provides: References to Internal Revenue Code, (a) The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference and have effect as though fully set out in this chapter, (b)…”
Dep't of Revenue v. Gibson, 544 P.2d 851 (Alaska 1975). “r the same taxable year to the United States at the federal tax rates in effect on De *853 cember 31, 1963, under the provisions of chapter 1 of subtitle A of the 1954 Internal Revenue Code, Public Law 591, 83rd Congress, 2nd Session, as amended, upon all income derived from…”
— Alaska Stat. § 43.20.300(a) — 2 cases
Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982). “) 4 The effect of the incorporation of portions of the federal Internal Revenue Code is further clarified by AS 43.20.300(a): The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference…”
Dep't of Revenue v. Gibson, 544 P.2d 851 (Alaska 1975). “r the same taxable year to the United States at the federal tax rates in effect on De *853 cember 31, 1963, under the provisions of chapter 1 of subtitle A of the 1954 Internal Revenue Code, Public Law 591, 83rd Congress, 2nd Session, as amended, upon all income derived from…”
— Alaska Stat. § 43.20.300(b) — 3 cases
Nw. Med. Imaging, Inc. v. State, Dep't of Revenue, 151 P.3d 434 (Alaska 2006). “160(c); AS 43.20.300(b). 17 . Treas. Reg. § 1.6012-2 (a)(2) (as amended in 2006).”
Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982). “) 4 The effect of the incorporation of portions of the federal Internal Revenue Code is further clarified by AS 43.20.300(a): The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference…”
Union Oil Co. of Cal. v. State, Dept. of Rev., 677 P.2d 1256 (Alaska 1984). “201 (a)(2), made applicable to the Department of Revenue under AS 43.20.300(b), defines the term “ruling”: A ruling is a written statement issued to a taxpayer or his authorized representative .”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.