{"data":{"id":"us-ut/utah-code-59-7-113","jurisdiction":"us-ut","citation":"Utah Code § 59-7-113","heading":"Allocation of income and deductions between several corporations controlled by same interests.","body":"If two or more corporations (whether or not organized or doing business in this state, and whether or not affiliated) are owned or controlled directly or indirectly by the same interests, the commission is authorized to distribute, apportion, or allocate gross income or deductions between or among such corporations, if it determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such corporations.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-1 Corporate Tax Generally"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S113.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"cc88c162ad3d07586ad7743e49084be005cbf202b25b496c83658972e3298237","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-112","next":"us-ut/utah-code-59-7-114"},"notice":"GroundRules: Original legal text. Not legal advice."}