Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 11. CORPORATIONS |
Article 3. Adjustments to Arizona Gross Income |
Sec 43-1125. Domestic international sales corporation
Latest version.
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A domestic international sales corporation, commonly referred to as "disc", as defined in section 992 of the internal revenue code shall be taxed pursuant to the provisions of this chapter without regard to the provisions of sections 991 through 996 of the internal revenue code.