280-20-20 R.I. Code R. § 14.9
Current through June 20, 2024
For the purpose of determining the basis of qualifying property, the carryover of credit and of the recapture of the credit, pertinent portions of the Internal Revenue Code and regulations thereunder, including provisions applicable to corporations, Subchapter S corporations, estates and trusts, and partnerships are deemed adopted to the extent not inconsistent with this regulation and Rhode Island law.
280 R.I. Code R. § 280-RICR-20-20-14.9