Allocation of Income and Deductions by the Department | Midpage

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Arizona Revised Statutes

Article 4

Allocation of Income and Deductions by the Department

43-941Allocation in the case of affiliated taxpayers 43-942Allocation in the case of controlled corporations 43-943Allocation in the case of husband and wife 43-944Disclosure by department of basis of allocation 43-945Allocation of exemptions for blind persons and persons over sixty-five years of age 43-946Transactions between corporations and affiliated taxpayers 43-947Consolidated returns by an affiliated group of corporations; definitions