Part

Corporate Tax Generally

Title 59 — Revenue and Taxation §§ 59-7-101–59-7-159

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