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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 43. Taxation of Income |
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Chapter 9. GENERAL ACCOUNTING PROVISIONS |
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Article 4. Allocation of Income and Deductions by the Department |
| Sec 43-941. Allocation in the case of affiliated taxpayers |
| Sec 43-942. Allocation in the case of controlled corporations |
| Sec 43-943. Allocation in the case of husband and wife |
| Sec 43-944. Disclosure by department of basis of allocation |
| Sec 43-945. Allocation of personal and dependency exemptions |
| Sec 43-946. Transactions between corporations and affiliated taxpayers |
| Sec 43-947. Consolidated returns by an affiliated group of corporations; definitions |