§ 43-941 Allocation in the case of affiliated taxpayers
§ 43-942 Allocation in the case of controlled corporations
§ 43-943 Allocation in the case of husband and wife
§ 43-944 Disclosure by department of basis of allocation
§ 43-945 Allocation of exemptions for blind persons and persons over sixty-five years of age
§ 43-946 Transactions between corporations and affiliated taxpayers
§ 43-947 Consolidated returns by an affiliated group of corporations; definitions
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Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 4 - Allocation of Income and Deductions by the Department

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104
  • Taxable year: means :

    (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104

  • United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104