Article

Allocation of Income and Deductions by the Department

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