ARM 42.15.213

ARM 42.15.213. SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION

SupersededLast amended: 2010Length: 41 wordsOfficial source

Cite as Mont. Admin. R. 42.15.213

(1) Certain capital gain and dividend income realized by an individual from an investment in a small business investment company is exempt from taxation. The rules regarding small business investment companies are located in ARM Title 42, chapter 23, subchapter 1.
ARM 42.15.213: ARM 42.15.213. SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION | Justis AI