(a) Intercompany rents shall not be included in the computation of the value of property rented as a property factor in the apportionment fraction if the lessor and lessee are included in a combined return as provided in section 12-223a . (b) Intercompany business receipts, receipts by a corporation included in a combined return under section 12-223a , from any other corporation included in such return, shall not be included in the computation of the receipts factor of the apportionment fraction.
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