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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 7. Corporate Franchise and Income Taxes |
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Part 1. Corporate Tax Generally |
| § 59-7-101. Definitions. |
| § 59-7-102. Exemptions. (Effective 9/2/2014) |
| § 59-7-103. Chapter applicable to receivers, trustees in bankruptcy and assignees. |
| § 59-7-104. Tax -- Minimum tax. |
| § 59-7-105. Additions to unadjusted income. |
| § 59-7-106. Subtractions from unadjusted income. (Effective 5/13/2014) |
| § 59-7-107. Basis. |
| § 59-7-108. Distributions by corporations. |
| § 59-7-109. Charitable contributions. |
| § 59-7-110. Utah net losses -- Carryforwards and carrybacks -- Deduction. |
| § 59-7-111. Safe harbor lease provisions. |
| § 59-7-112. Installment sales. |
| § 59-7-113. Allocation of income and deductions between several corporations controlled by same interests. |
| § 59-7-114. Section 338, Internal Revenue Code -- Elections. |
| § 59-7-115. Section 336(e), Internal Revenue Code -- Elections. |
| § 59-7-116. Taxation of regulated investment companies. |
| § 59-7-116.5. Real estate investment trusts. |
| § 59-7-117. Equitable adjustments. |