REVENUE
42.9 - pass-through entities
42.9.101
definitions
42.9.102
pass-through entity information returns
42.9.103
late-file penalty for pass-through entities
42.9.104
consent, composite return, or withholding for partners, shareholders, managers, and members who are nonresident individuals, estates, or trusts
42.9.105
consent, composite return, or withholding for partners, shareholders, managers, and members that are foreign c corporations
42.9.106
composite return, withholding, or waiver for partners, shareholders, managers, and members that are second-tier pass-through entities
42.9.107
multi-tiered pass-through entity structures with montana source income – reporting requirements
42.9.108
inactive pass-through entities
42.9.109
partners, shareholders, managers, and members who are tax-exempt entities
42.9.110
pass-through entities – audit adjustments
42.9.111
pass-through entities—statute of limitations for audit adjustments
42.9.112
apportionable and nonapportionable income – apportionment or allocation – pass-through entities
42.9.201
composite return—election
42.9.202
filing requirement
42.9.203
computation of composite tax
42.9.204
composite return - net operating loss
42.9.301
pass-through entity information returns for partnerships
42.9.302
electronic returns required for partnerships having more than 100 members
42.9.303
guaranteed payments to individual partners - sourcing, apportionment, and allocation
42.9.401
pass-through entity information returns for s corporations
42.9.402
s corporation shareholder's addition to montana adjusted gross income
42.9.501
pass-through entity information returns for single-member llc treated as disregarded entity
42.9.502
disregarded entities – sourcing gain or loss on the sale of an interest
42.9.510
pass-through entity information returns for partnerships electing irc 761
42.9.520
pass-through entity information returns for qualified subchapter s subsidiaries
42.9.530
pass-through entity information returns for qualified reit subsidiaries
42.9.540
pass-through entity returns for remic
