Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.5 - Deductions
Rule 42.15.527 - DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED

Universal Citation: MT Admin Rules 42.15.527

Current through Register Vol. 18, September 20, 2024

(1) The deduction provided under Internal Revenue Code Section 199A is not allowed for the determination of Montana net income.

AUTH: 15-1-201, 15-30-2620, MCA IMP: 15-30-2131, 15-30-2620, MCA

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Administrative Rules of MontanaDepartment 42 - REVENUEChapter 42.15 - INCOME TAXSubchapter 42.15.5 - DeductionsRule 42.15.527 - DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED

Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.5 - Deductions
Rule 42.15.527 - DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED