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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 …