Rule Subchapter: 42.15.5
	Subchapter Title: Deductions

42: REVENUE			Add to Favorites
	42.15: INCOME TAX
		42.15.5: Deductions

Click on the rule number to see the detail of the rule.

Press Ctrl-F to search by text.

Rule No Rule Title Latest Version Effective Date 42.15.501 CREDIT FOR INCOME TAXES PAID TO OTHER STATE ORCOUNTRY TRANS 8/20/2004 42.15.502 COMPUTATION OF CREDIT FOR TAX PAID OTHER STATEOR COUNTRY TRANS 8/20/2004 42.15.503 CREDIT FOR PUBLIC CONTRACTOR'S GROSS RECEIPTSTAX TRANS 8/20/2004 42.15.504 INVESTMENT CREDIT REP 11/26/1992 42.15.505 BUSINESS INVENTORY TAX CREDIT REP 11/26/1992 42.15.506 COMPUTATION OF RESIDENTIAL PROPERTY TAX CREDITFOR ELDERLY TRANS 8/20/2004 42.15.507 DEFINITIONS REP 8/20/2004 42.15.508 CREDIT FOR INVESTMENTS IN DEPRECIABLE EQUIPMENT OR MACHINERY TO COLLECT, PROCESS OR MANUFACTURE A PRODUCT FROM RECLAIMED MATERIAL, OR PROCESS SOILS CONTAMINATED BY HAZARDOUS WASTES TRANS 8/20/2004 42.15.509 PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT TRANS 8/20/2004 42.15.510 DEFINITIONS 4/30/2010 42.15.511 CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEM TRANS 12/12/1986 42.15.512 DETERMINATION OF APPROPRIATE SYSTEMS REP 12/12/1986 42.15.513 ELIGIBILITY REQUIREMENTS TO HOLD A QUALIFIED ENDOWMENT TRANS 8/20/2004 42.15.514 TAX CREDIT AND DEDUCTION LIMITATIONS TRANS 8/20/2004 42.15.515 CREATING A PERMANENT IRREVOCABLE FUND TRANS 8/20/2004 42.15.516 REPORTING REQUIREMENTS TRANS 8/20/2004 42.15.517 APPLICABILITY DATES REP 12/27/2002 42.15.518 QUALIFIED ENDOWMENT CREDIT TRANS 8/20/2004 42.15.519 DETERMINING PRESENT VALUE FOR THE ENDOWMENT CREDIT TRANS 8/20/2004 42.15.520 COMPUTATION OF THE TAX CREDIT FOR THE PRESERVATION OF HISTORIC BUILDINGS TRANS 8/20/2004 42.15.521 MARRIED TAXPAYERS TRANS 8/20/2004 42.15.522 OWNERSHIP OF HISTORIC BUILDINGS TRANS 8/20/2004 42.15.523 STANDARD DEDUCTION 4/30/2010 42.15.524 ITEMIZED DEDUCTIONS OF MARRIED TAXPAYERS 4/30/2010 42.15.525 MONTANA ADJUSTED GROSS INCOME TO BE USED WHEN CALCULATING ITEMIZED DEDUCTIONS 4/30/2010 42.15.526 SMALL BUSINESS LIABILITY FUNDS 11/11/2016 42.15.527 DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED 11/17/2018