Current as of May 05, 2022 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-7-801. Definitions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-7-801.html
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