{"data":{"id":"us-ut/utah-code-59-7-804","jurisdiction":"us-ut","citation":"Utah Code § 59-7-804","heading":"Transition rule -- Net loss carryforwards.","body":"Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-8 Unrelated Business Income"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S804.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7cda15ce73225bd5983bfd229385d9b24dc8afb84f4076a4e768997658cff424","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-803","next":"us-ut/utah-code-59-7-805"},"notice":"GroundRules: Original legal text. Not legal advice."}