Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1401 Definitions
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In this chapter, unless the context otherwise requires: 1. "Arizona gross income" of a partnership means its taxable income for the year, computed according to subtitle A, chapter 1, subchapter K of the internal revenue code, exclusive of items requiring separate computation unde…
A.R.S. § 43-1411 Partnership, individual partnership liability
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An individual carrying on a business in partnership shall be liable for income tax only in his individual capacity.
A.R.S. § 43-1412 Partner's distributive share
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In computing taxable income of each partner, he shall include, whether or not distribution is made to him, his distributive share of the partnership's: 1. Gains and losses from sales or exchanges of capital assets computed pursuant to the internal revenue code. 2. Gains and losse…
A.R.S. § 43-1413 Year in which partnership income is includible
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In computing the taxable income of a partner for a taxable year the inclusions required by section 43-1412 with respect to a partnership shall be based on the income, gain, loss, deduction or credit of the partnership for any taxable year of the partnership ending within or with …
A.R.S. § 43-1414 Federal assessment of imputed underpayment; definitions
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A. A partnership that is audited by the internal revenue service and that is assessed an imputed underpayment pursuant to section 6225 of the internal revenue code as added by the bipartisan budget act of 2015 (P.L. 114-74), a partnership that makes the election under section 622…