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Utah Code

Part 1

Utah Code Ann. tit. 59, ch. 7, pt. 1

Corporate Tax Generally

59-7-101Definitions.59-7-102Exemptions.59-7-103Chapter applicable to receivers, trustees in bankruptcy and assignees.59-7-104Tax -- Minimum tax.59-7-105Additions to unadjusted income.59-7-106Subtractions from unadjusted income.59-7-107Basis.59-7-108Distributions by corporations.59-7-109Charitable contributions.59-7-109.1Charitable contributions to the Carson Smith Opportunity Scholarship Program.59-7-110Utah net loss -- Carry forward -- Deduction.59-7-111Safe harbor lease provisions.59-7-112Installment sales.59-7-113Allocation of income and deductions between several corporations controlled by same interests.59-7-114Section 338, Internal Revenue Code -- Elections.59-7-115Section 336(e), Internal Revenue Code -- Elections.59-7-116Taxation of regulated investment companies.59-7-116.5Real estate investment trusts.59-7-117Equitable adjustments.59-7-118Section 965, Internal Revenue Code -- Installment payments.59-7-159Review of credits allowed under this chapter.