R15-2C-201 Additions to and Subtractions from Arizona Gross Income

Official source

The starting point in calculating Arizona adjusted gross income is federal adjusted gross income calculated under the Internal Reve- nue Code. The taxpayer shall make additions to or subtractions from Arizona gross income under A.R.S. §§ 43-1021 and 43-1022 to calculate Arizona adjusted gross income. Historical Note Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2). Section heading corrected at request of the Department, Office File No. M12-227, filed June 6, 2012 (Supp. 12-1).

loading…

R15-2C-201 Additions to and Subtractions from Arizona Gross Income

Official source

The starting point in calculating Arizona adjusted gross income is federal adjusted gross income calculated under the Internal Reve- nue Code. The taxpayer shall make additions to or subtractions from Arizona gross income under A.R.S. §§ 43-1021 and 43-1022 to calculate Arizona adjusted gross income. Historical Note Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2). Section heading corrected at request of the Department, Office File No. M12-227, filed June 6, 2012 (Supp. 12-1).