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42.4.2707    QUALIFIED ENDOWMENT CREDIT FOR CORPORATIONS

(1) For purposes of the qualified endowment credit, as applied to corporations, the department adopts by reference ARM 42.4.2703, 42.4.2704, 42.4.2705, 42.4.2706, 42.15.507, and 42.15.517.

History: 15-30-2620, 15-31-501, MCA; IMP, 15-30-2327, 15-30-2328, 15-30-2329, 15-31-161, 15-31-162, MCA; NEW, 1998 MAR p. 1004, Eff. 4/17/98; AMD and TRANS, from ARM 42.15.518, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1209, Eff. 5/14/10.
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