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| Rule: 42.23.415 | Prev Up Next | |
| Rule Title: TREATMENT OF MERGERS AND CONSOLIDATIONS | ||
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| Department: | REVENUE | |
| Chapter: | CORPORATE INCOME TAX - GENERAL | |
| Subchapter: | Deductions | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
| This Rule has been transferred to 42.23.804 |
| (See the Transfer and Repeal Table) |
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History: 15-31-501, MCA; IMP, 15-31-114, MCA; Eff. 12/31/72; TRANS, to ARM 42.23.804, 2011 MAR p. 2053, Eff. 9/23/11. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-863 | 9/23/2011 | Current | History: 15-31-501, MCA; IMP, 15-31-114, MCA; Eff. 12/31/72; TRANS, to ARM 42.23.804, 2011 MAR p. 2053, Eff. 9/23/11. |
| 12/31/1972 | 9/23/2011 | History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-114, MCA; Eff. 12/31/72. |
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