GroundRules
Utah Code § 59-7-804: Transition rule -- Net loss carryforwards.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-8 Unrelated Business Income
Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.
Collected 2026-09-03T11:34:33Z. Source file · JSON