0100 INTRODUCTION
0500 TERMS & DEFINITIONS
1000 RELEVANT LAW
2000 PRE-AUDIT PROCEDURES
3000 UNITY
4000 NONBUSINESS INCOME
5000 BUSINESS INCOME CALCULATIONS
6000 STATE ADJUSTMENTS
7000 APPORTIONMENT FORMULA
1. 7005 EXCEPTIONS TO THE DOUBLE-WEIGHTED SALES FACTOR FORMULA
2. 7006 ELECTION OF SINGLE-SALES FACTOR APPORTIONMENT OF BUSINESS INCOME
7100 PROPERTY FACTOR
7300 PAYROLL FACTOR
7500 SALES FACTOR
7700 SPECIAL FORMULAS AND INDUSTRIES WITH UNIQUE APPORTIONMENT PROBLEMS
7900 INTRASTATE APPORTIONMENT
8000 NET OPERATING LOSS
8500 ALTERNATIVE MINIMUM TAX
9000 TAX CREDITS
10000 EARNINGS & PROFITS AND DISTRIBUTIONS

Multistate Audit Technique Manual