Utah Code Ann. tit. 75A, ch. 5, pt. 4 – Allocation of Receipts | Midpage

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Utah Code

Part 4

Utah Code Ann. tit. 75A, ch. 5, pt. 4

Allocation of Receipts

75A-5-401Receipts from entity -- Character of receipts from entity.75A-5-402Receipts from entity -- Distribution from trust or estate.75A-5-403Receipts from entity -- Business or other activity conducted by fiduciary.75A-5-404Receipts not normally apportioned -- Principal receipts.75A-5-405Receipts not normally apportioned -- Rental property.75A-5-406Receipts not normally apportioned -- Receipt on obligation to be paid in money.75A-5-407Receipts not normally apportioned -- Insurance policy or contract.75A-5-408Receipts normally apportioned -- Insubstantial allocation not required.75A-5-409Receipts normally apportioned -- Deferred compensation, annuity, or similar payment.75A-5-410Receipts normally apportioned -- Liquidating asset.75A-5-411Receipts normally apportioned -- Minerals, water, and other natural resources.75A-5-412Receipts normally apportioned -- Timber.75A-5-413Receipts normally apportioned -- Marital deduction property not productive of income.75A-5-414Receipts normally apportioned -- Derivative or option.75A-5-415Receipts normally apportioned -- Asset-backed security.75A-5-416Receipts normally apportioned -- Other financial instrument or arrangement.