https://openjurist.org/state-code/az/43/toc/43.c9.a1
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Title 43 — Taxation of Income
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Taxation of Income
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GENERAL ACCOUNTING PROVISIONS
Article
Accounting Considerations
A.R.S. § 43-901
— Taxable income computation
A.R.S. § 43-902
— Period in which deductions and credits to be taken