Return of electing small business corporation.

  1. Law
  2. Utah Code
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  4. Individual Income Tax Act
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  6. Return of electing small business corporation.

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  • (1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;
  • (2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;
  • (3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;
  • (4) the date of each distribution to a shareholder; and
  • (5) other information as the commission may prescribe by:
    • (a) form; or
    • (b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.




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