LIC-6.01 - Payments Deemed to be Compensation to Owners ARB-LIC-6.01 LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction ARB-LIC-6.02 LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction ARB-LIC-6.03 LIC-6.04 - Patronage Dividends ARB-LIC-6.04 LIC-6.05 - Short Periods Count as Tax Year ARB-LIC-6.05 LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders ARB-LIC-6.06 LIC-6.07 - Treatment of Currently Taxed Pass-Through Income ARB-LIC-6.07 LIC-6.08 - Partnerships - Partner Level Deduction Election ARB-LIC-6.08 LIC-6.09 - Qualified Retirement Plans ARB-LIC-6.09 LIC-6.10 - De Minimus Business Activity for Personal Services ARB-LIC-6.10 LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business ARB-LIC-6.11 LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property ARB-LIC-6.12 LIC-6.13 - De Minimus Business Activity for Tangible Personal Property ARB-LIC-6.13 LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property ARB-LIC-6.14 LIC-6.15 - Apportionment for Banking Income ARB-LIC-6.15 LIC-6.16 - Apportionment for Domestic Insurers ARB-LIC-6.16 LIC-6.17 - Apportionment for Freight Carriers ARB-LIC-6.17 LIC-6.18 - Apportionment for Passenger Carriers ARB-LIC-6.18 LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14 ARB-LIC-6.19 LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services ARB-LIC-6.20