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  2. U.S. State Codes
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  4. Utah
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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 7 - Corporate Franc...
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  10. Part 1 - Corporate Tax Generally


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 loss -- Carryforward -- 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.
  • Section 118 - Section 965, Internal Revenue Code -- Installment payments.
  • Section 159 - Review of credits allowed under this chapter.
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