Section 510 - Return of electing small business corporation.

UT Code § 59-10-510 (2019) (N/A)
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(1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;

(2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;

(3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;

(4) the date of each distribution to a shareholder; and

(5) other information as the commission may prescribe by: (a) form; or (b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

(a) form; or

(b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.