Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-32,130
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Partners and partnerships; federal income tax
provisions applicable in determining Kansas taxable income; exceptions.
Keywords:


Body:

79-32,130. Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. The provisions of the internal revenue code relating to the determination of taxable income of partners and partnerships shall apply with equal force in determining Kansas taxable income of each partner except, however, for the modifications provided in K.S.A. 79-32,131.
History: L. 1967, ch. 497, 23; L. 1978, ch. 407, 11; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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