771R13. The rules in this division apply to the computation of gross revenue reasonably attributable to an establishment of a corporation for a taxation year.
s. 771R6; O.C. 1981-80, s. 771R6; R.R.Q., 1981, c. I-3, r. 1, s. 771R6; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.