There Is a Newer Version of the Utah Code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 804 Transition rule -- Net loss carryforwards.
59-7-804. Transition rule -- Net loss carryforwards.Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.
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