State taxable income of a nonresident estate or trust.
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(1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:
(a) Section 59-10-202;
(b) Section 59-10-207;
(c) Section 59-10-209.1; or
(d) Section 59-10-210; and
(2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.