Trusts and Estates

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Trusts and Estates

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Section
201

Taxation of resident trusts and estates.

Section
201.1

State taxable income of a resident estate or trust defined.

Section
202

Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.

Section
204

State taxable income of a nonresident estate or trust.

Section
205

Tax on nonresident estate or trust.

Section
207

Share of a nonresident estate or trust and beneficiaries in state taxable income.

Section
209.1

Adjustments to unadjusted income.

Section
210

Fiduciary adjustments.