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§235-72

Corporations carrying on business in partnership

Fraud & financial crimes · Chapter 235 — Income Tax Law · Part IV. Corporation Income Tax

Corporations carrying on business in partnership shall be treated in the same manner by this chapter as they are treated by the Internal Revenue Code. [L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)]

Source / Amendment history

[L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)]