Mont. Admin. r. 42.15.527

Current through Register Vol. 1, January 10, 2025

Rule 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.

Mont. Admin. r. 42.15.527

NEW,2018 MAR p. 2311, Eff.11/17/2018

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