Utah Code > Title 59 > Chapter 7 > Part 8 – Unrelated Business Income
Current as of: 2023 | Check for updates
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Other versions
| § 59-7-801 | Definitions |
| § 59-7-802 | Taxation of unrelated business income |
| § 59-7-803 | Filing returns — Extension |
| § 59-7-804 | Transition rule — Net loss carryforwards |
| § 59-7-805 | Apportionment provisions |
Terms Used In Utah Code > Title 59 > Chapter 7 > Part 8 - Unrelated Business Income
- Business income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
- Income: includes losses. See Utah Code 59-7-101
- Internal Revenue Code: means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. See Utah Code 59-7-101
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- return: includes a combined report. See Utah Code 59-7-101
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5