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Rule Title: DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.527    DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED

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

 

History: 15-1-201, 15-30-2620, MCA; IMP, 15-30-2131, 15-30-2620, MCA; NEW, 2018 MAR p. 2311, Eff. 11/17/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-995 11/17/2018 Current History: 15-1-201, 15-30-2620, MCA; IMP, 15-30-2131, 15-30-2620, MCA; NEW, 2018 MAR p. 2311, Eff. 11/17/18.
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