Utah Code Title 59. Revenue and Taxation § 59-7-801. Definitions

For purposes of this part:

(1) “Unrelated business income” means unrelated business income as determined under Section 512, Internal Revenue Code .  1

(2) “Utah unrelated business income” means the unrelated business income apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income--Utah UDITPA Provisions.

1 See 26 U.S.C.A. § 512.

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