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| Rule: 42.15.527 | Prev Up Next | |
| 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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