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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-203

Computation of Utah taxable income

Official textle.utah.gov

For purposes of the tax imposed by this part, Utah taxable income shall be determined in accordance with Part 1, Corporate Tax Generally, except that wherever the date December 31, 1930 appears, the date December 31, 1958 shall be substituted, and wherever the date January 1, 1931 appears, the date January 1, 1959 shall be substituted.

Last amended: Amended by Chapter 169, 1993 General Session

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In this chapter (40 sections)
  1. 59-7-103 · Chapter applicable to receivers, trustees in bankruptcy and…
  2. 59-7-104 · Tax -- Minimum tax
  3. 59-7-105 · Additions to unadjusted income
  4. 59-7-106 · Subtractions from unadjusted income
  5. 59-7-107 · Basis
  6. 59-7-108 · Distributions by corporations
  7. 59-7-109 · Charitable contributions
  8. 59-7-109.1 · Charitable contributions to the Carson Smith Opportunity…
  9. 59-7-110 · Utah net loss -- Carry forward -- Deduction
  10. 59-7-111 · Safe harbor lease provisions
  11. 59-7-112 · Installment sales
  12. 59-7-113 · Allocation of income and deductions between several…
  13. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  14. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  15. 59-7-116 · Taxation of regulated investment companies
  16. 59-7-116.5 · Real estate investment trusts
  17. 59-7-117 · Equitable adjustments
  18. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  19. 59-7-159 · Review of credits allowed under this chapter
  20. 59-7-201 · Tax -- Minimum tax
  21. 59-7-203 · Computation of Utah taxable income
  22. 59-7-204 · Income attributed to sources within the state
  23. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  24. 59-7-206 · Offsets against tax
  25. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  26. 59-7-208 · Provisions followed for purposes of tax collected
  27. 59-7-302 · Definitions -- Determination of taxpayer status
  28. 59-7-303 · Apportionable income
  29. 59-7-305 · When taxable in another state
  30. 59-7-306 · Allocation of certain nonbusiness income
  31. 59-7-307 · Allocation of rents and royalties
  32. 59-7-308 · Allocation of capital gains and losses
  33. 59-7-309 · Allocation of interest and dividends
  34. 59-7-310 · Allocation of patent and copyright royalties
  35. 59-7-311 · Method of apportionment of business income
  36. 59-7-312 · Property factor for apportionment of business income --…
  37. 59-7-313 · Valuation of property for inclusion in property factor
  38. 59-7-314 · Averaging property values for inclusion in property factors
  39. 59-7-315 · Payroll factor for apportionment of business income --…
  40. 59-7-316 · Determination of compensation for inclusion in payroll factor
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