Kansas Statutes
§ 79-32,130 — Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
Kansas § 79-32,130
This text of Kansas § 79-32,130 (Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kan. Stat. Ann. § 79-32,130 (2026).
Text
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.
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Related
§ 79-32
Kansas § 79-32
Legislative History
L. 1967, ch. 497, § 23; L. 1978, ch. 407, § 11; July 1.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-32,130, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-32%2C130.