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42.15.525    MONTANA ADJUSTED GROSS INCOME TO BE USED WHEN CALCULATING ITEMIZED DEDUCTIONS

(1) When the deductions allowed under 15-30-121 , MCA, are limited to a percent of adjusted gross income by reference to the IRC, Montana adjusted gross income must be used when calculating the deductions limitation for the Montana return. Montana adjusted gross income is defined in 15-30-111 , MCA.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-121, MCA; NEW, 1984 MAR p. 2033, Eff. 12/28/84; AMD and TRANS, from ARM 42.15.423, 2004 MAR p. 3147, Eff. 12/17/04.
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