§241-3.5 Deduction from entire net income. There shall be allowed as a deduction from entire net income to the extent not deductible in determining federal taxable income, the adjusted eligible net income of an international banking facility, as defined in section 412:5-206, determined as follows:
Deduction from entire net income
HRS §241-3.5 — under Chapter 241.
HRS §241-3.5