There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 801 Definitions.
59-7-801. Definitions.For purposes of this part:
(1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.
(2) "Utah unrelated business income" means the unrelated business income apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
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