Montana Code 15-30-2113. Determination of status — effect of status elections
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15-30-2113. Determination of status — effect of status elections. For purposes of this chapter:
Terms Used In Montana Code 15-30-2113
- Dependent: A person dependent for support upon another.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(1)the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and
(2)the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.