For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:

1. (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

   1. (a) Section 59-10-202;
   2. (b) Section 59-10-207;
   3. (c) Section 59-10-209.1; or
   4. (d) Section 59-10-210; and
2. (2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.

Amended by Chapter 389, 2008 General Session