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8. If it appears to the tax commissioner that the segregation of assets shown by any report made under this chapter does not reflect properly the corporate activity or business done, or the income earned from corporate activity, or from business done in this state because of the character of the corporation's business and the character and location of its assets, the tax commissioner is authorized and empowered to adjust the tax equitably. 9. Notwithstanding any other provision of law, two or more North Dakota domestic corporations, affiliated as parent and subsidiary, and filing a federal consolidated tax return, shall file a combined report and consolidated return for income tax under this chapter. 57-38-15. Basis for determining gain or loss. Repealed by S.L. 1967, ch. 446, § 8. 57-38-15.1. Capital gains and losses. Repealed by S.L. 1967, ch. 446, § 8. 57-38-15.2. No capital gain recognized on property involuntarily converted. Repealed by S.L. 1967, ch. 446, § 8. 57-38-15.3. Gain or loss not recognized on certain exchanges. Repealed by S.L. 1967, ch. 446, § 8. 57-38-16. Inventory - Use under direction of tax commissioner. Repealed by S.L. 1967, ch. 446, § 8. 57-38-17. Gross income defined. Repealed by S.L. 1967, ch. 446, § 8. 57-38-17.1. Income from back pay - Limitation of tax - Definition. Repealed by S.L. 1967, ch. 446, § 8. 57-38-18. Items not included in gross income. Repealed by S.L. 1967, ch. 446, § 8. 57-38-19. Gross income of life insurance companies. Repealed by S.L. 1967, ch. 446, § 8. 57-38-20. Basis of return of net income. Repealed by S.L. 1967, ch. 446, § 8. 57-38-21. Net income defined - Computation. Repealed by S.L. 1967, ch. 446, § 8. 57-38-22. Deductions allowed. Repealed by S.L. 1967, ch. 446, § 8. 57-38-22.1. Deductions - Individuals. Repealed by S.L. 1967, ch. 446, § 8. 57-38-23. Items not deductible. Repealed by S.L. 1961, ch. 359, § 8. Page No. 30