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UTAH STATUTES AND CODES
59-7-804 - Transition rule -- Net loss carryforwards.
59-7-804. Transition rule -- Net loss carryforwards.
Net operating losses shall be recognized to the extent recognized for federal purposeseven if incurred prior to the effective date of this part.
Net operating losses shall be recognized to the extent recognized for federal purposeseven if incurred prior to the effective date of this part.
Enacted by Chapter 178, 1994 General Session
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