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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 7 - Corporate Franc...
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Part 1 - Corporate Tax Gene...
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Section 113 - Allocation of income and deductio...
Section 113 - Allocation of income and deductions between several corporations controlled by same interests.
UT Code § 59-7-113 (2019) (N/A)
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Section 112 - Installment sales.
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Section 114 - Section 338, Internal Revenue Code -- Elections.