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2006 Utah Code - 59-10-201.1 — State taxable income of a resident estate or trust defined.
59-10-201.1. State taxable income of a resident estate or trust defined.The state taxable income of a resident estate or trust means its federal taxable income as calculated in Section 641 (a) and (b), Internal Revenue Code, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.
Amended by Chapter 223, 2006 General Session
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