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Section 1404 - Character of an item of income, gain, loss, deduction, or credit.

UT Code § 59-10-1404 (2019) (N/A)
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(1) realized directly from the source from which the item of income, gain, loss, deduction, or credit is realized by the pass-through entity; or

(2) incurred in the same manner as incurred by the pass-through entity.

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Section 1403.3 - Refund of amounts paid or withheld for a pass-through entity.
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Section 1404.5 - Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity.