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Rule Title: BASIS FOR DISPOSITION OF PROPERTY
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Department: REVENUE
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: Tax Accounting
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.23.212    BASIS FOR DISPOSITION OF PROPERTY

(1) The basis for determining gain or loss from the sale or other disposition of property shall be the basis prescribed by the IRC and regulations in effect during the reporting period, except such provisions therein as are inconsistent with the express provisions of these regulations or 15-31-113, MCA. 

 

History: 15-31-313, 15-31-501, MCA; IMP, 15-31-113, MCA; Eff. 12/31/72; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16.


 

 
MAR Notices Effective From Effective To History Notes
42-2-960 11/26/2016 Current History: 15-31-313, 15-31-501, MCA; IMP, 15-31-113, MCA; Eff. 12/31/72; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16.
10/12/2001 11/26/2016 History: Sec. 15-31-313 and 15-31-501, MCA; IMP, Title 15, chapter 31, part 3, MCA; Eff. 12/31/72; AMD, 2001 MAR p. 2046, Eff. 10/12/01.
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