Rescinded -- see rescission of Arizona Corporate Income Tax Ruling dated 9/9/02.

Arizona Net Operating Loss Calculation - Change of Filing Method

S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes

Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships

Superseded on 5/6/2013 – see CTR 13-1

Application of Minimum Tax on Short Period Returns

Superseded on 5/6/2013 – see CTR 13-1

Partnership Filing Requirements - Exclusion from Partnership Treatment

Superseded on 5/6/2013 – see CTR 13-1

Offsetting Capital Gains and Losses - Separate Returns