[§393-46] Income directly attributable to the business. (a) "Income directly attributable to the business" means gross profits from the business minus deductions for:
(b) Deductions shall not include:
(c) The director may promulgate rules and regulations necessary to define income directly attributable to business for the purpose of section 393-45. [L 1974, c 210, pt of §1; gen ch 1985]