Kan. Stat. § 79-32,130

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4

Section 79-32,130 - Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions

The provisions of the internal revenue code relating to the determination of taxable income of partners and partnerships shall apply with equal force in determining Kansas taxable income of each partner except, however, for the modifications provided in K.S.A. 79-32,131.

K.S.A. 79-32,130

L. 1967, ch. 497, § 23; L. 1978, ch. 407, § 11; July 1.