Arizona Laws 43-901. Taxable income computation
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Taxable income shall be computed on the basis of the taxpayer’s taxable year as defined in section 441 of the internal revenue code.
Terms Used In Arizona Laws 43-901
- 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