Utah Admin. Code R865-9I-50 - Addition to Adjusted Gross Income for Interest Earned on Bonds, Notes, and Other Evidences of Indebtedness Pursuant to Utah Code Ann. Section 59-10-114
The addition to adjusted gross income required under Section 59-10-114 for interest earned on bonds, notes, and other evidences of indebtedness acquired on or after January 1, 2003 applies to:
(1) interest on individual bonds, notes, or
other evidences of indebtedness purchased by a resident or nonresident
individual on or after January 1, 2003; and
(2) for bonds, notes, and other evidences of
indebtedness held in a bond fund owned by a resident or nonresident individual,
the portion of interest attributable to individual bonds, notes, and other
evidences of indebtedness purchased by the bond fund on or after January 1,
2003.
Notes
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