Arizona Laws > Title 43 > Chapter 9 > Article 6 – Items Not Deductible
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| § 43-961 | Items not deductible in computation of taxable income |
Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 6 - Items Not Deductible
- Contract: A legal written agreement that becomes binding when signed.
- paid or accrued: shall be construed according to the method of accounting on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104
- 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
- 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