There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes
Part 1 - Corporate Tax Generally
- Section 101 - Definitions.
- Section 102 - Exemptions.
- Section 103 - Chapter applicable to receivers, trustees in bankruptcy and assignees.
- Section 104 - Tax -- Minimum tax.
- Section 105 - Additions to unadjusted income.
- Section 106 - Subtractions from unadjusted income.
- Section 107 - Basis.
- Section 108 - Distributions by corporations.
- Section 109 - Charitable contributions.
- Section 110 - Utah net losses -- Carryforwards and carrybacks -- Deduction.
- Section 111 - Safe harbor lease provisions.
- Section 112 - Installment sales.
- Section 113 - Allocation of income and deductions between several corporations controlled by same interests.
- Section 114 - Section 338, Internal Revenue Code -- Elections.
- Section 115 - Section 336(e), Internal Revenue Code -- Elections.
- Section 116 - Taxation of regulated investment companies.
- Section 116.5 - Real estate investment trusts.
- Section 117 - Equitable adjustments.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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