Arizona consolidated group was required to include in the numerator of the Arizona sales factor a portion of the sales made by a partnership, in which some members of the group had an interest, to another member of the group doing business in Arizona.

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.

REIT dividend deduction not allowed where the corporate REIT and beneficiary are part of the same unitary group

Are gains arising from certain transactions business or nonbusiness income?

Whether a merger termination fee is business or non-business income; A.R.S. 42-2076

Do gains arising from sales of common stock of a majority -owned overseas subsidiary constitute business income apportionable to Arizona?

Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income.

Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income.

Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts.