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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 804 - Transition rule -- Net loss carryforwards.


UT Code § 59-7-804 (2012) What's This?

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.


Enacted by Chapter 178, 1994 General Session

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