Part 1 - CORPORATE TAX GENERALLY
- Section 59-7-101 - Definitions
- Section 59-7-102 - Exemptions
- Section 59-7-103 - Chapter applicable to receivers, trustees in bankruptcy and assignees
- Section 59-7-104 - Tax - Minimum tax
- Section 59-7-105 - Additions to unadjusted income
- Section 59-7-106 - Subtractions from unadjusted income
- Section 59-7-107 - Basis
- Section 59-7-108 - Distributions by corporations
- Section 59-7-109 - Charitable contributions
- Section 59-7-109.1 - Charitable contributions to the Special Needs Opportunity Scholarship Program
- Section 59-7-110 - Utah net loss - Carry forward - Deduction
- Section 59-7-111 - Safe harbor lease provisions
- Section 59-7-112 - Installment sales
- Section 59-7-113 - Allocation of income and deductions between several corporations controlled by same interests
- Section 59-7-114 - Section 338, Internal Revenue Code - Elections
- Section 59-7-115 - Section 336(e), Internal Revenue Code - Elections
- Section 59-7-116 - Taxation of regulated investment companies
- Section 59-7-116.5 - Real estate investment trusts
- Section 59-7-117 - Equitable adjustments
- Section 59-7-118 - Section 965, Internal Revenue Code - Installment payments
- Section 59-7-118.1 - [Repealed]
- Section 59-7-159 - Review of credits allowed under this chapter