The provisions of the internal revenue code relating to the determination of taxable income of partners and partnerships shall apply with equal force in determining Kansas taxable income of each partner except, however, for the modifications provided in K.S.A. 79-32,131 .
K.S.A. 79-32,130
Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
L. 1967, ch. 497, § 23; L. 1978, ch. 407, § 11; July 1.
Official source: Kansas Office of Revisor of Statutes. Reproduced from public-domain Kansas statutes; confirm against the official source for the current text. Not legal advice.