Character of an item of income, gain, loss, deduction, or credit.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Pass-Through Entities and Pass-Through Entity Taxpayers Act
  6. Character of an item of income, gain, loss, deduction, or credit.

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  • (1) realized directly from the source from which the item of income, gain, loss, deduction, or credit is realized by the pass-through entity; or
  • (2) incurred in the same manner as incurred by the pass-through entity.




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