141.420 Repealed, 2018

Catchline at repeal: Taxable income of individuals from pass through entities -- Allowable credits from pass through entities -- Determining basis in ownership interest

History: Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 11, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 14, effective April 25, 2006; and ch. 6, sec. 17, effective March 6, 2006. -- Created 2005 Ky. Acts ch

168, sec. 18, effective March 18, 2005

Legislative Research Commission Note (7/12/2006). This section was amended by 2006 Ky. Acts chs. 6 and 252, which do not appear to be in conflict and have been codified together

Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky

Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 31, provides that this section is effective for taxable years beginning on or after January 1, 2006

Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section

Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec

165, provides that this section shall apply to tax years beginning on or after January 1, 2005