US lawUtahStatutesTitle 59 — Revenue and TaxationChapter 59-7 — Corporate Franchise and Income Taxes59-7-804Utah Code § 59-7-804Transition rule -- Net loss carryforwards.Last amended: 1994Year: 2026Length: 24 wordsOfficial source Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.PreviousUtah Code § 59-7-803NextUtah Code § 59-7-805