2006 Utah Code - 59-7-116.5 — Real estate investment trusts.

     59-7-116.5.   Real estate investment trusts.
     (1) A real estate investment trust, as defined in Section 856, Internal Revenue Code, shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code.
     (2) Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.

Enacted by Chapter 311, 1995 General Session

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