Corporate Tax Generally

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Corporate Franchise and Income Taxes
  5. Corporate Tax Generally

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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
109.1

Charitable contributions to the Special Needs Opportunity Scholarship Program.

Section
110

Utah net loss -- Carry forward -- 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.