Business/nonbusiness Determination of Gain on Sale of Stock

Defining Ownership or Control for Combined Returns

Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated Companies

How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property Factor

Extensions (Rescinds and supersedes Arizona Corporate Income Tax Ruling CTR 94-8)

Amended Return's Effect on the Estimated Payment Underpayment Penalty

Apportionment of Installment Sale Gain

Is Income from a Qualified Electing Fund (QEF) Taxable

Business/Nonbusiness Determination of Income from Foreign Currency Transactions

Rescinded on 8/17/2020