§ 59-10-204. State taxable income of a nonresident estate or trust.

Latest version.

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:

(1)

determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

(a)	Section 59-10-202;

(b)	Section 59-10-207;

(c)	Section 59-10-209.1; or

(d)	Section 59-10-210; and

(2)	calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.

Amended by Chapter 389, 2008 General Session

                    
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