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.