Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Corporate Tax | CTR 99-7 | Taxation of REITs | 09/22/1999 | |
| Rulings | Corporate Tax | CTR 99-6 | Rescinded on 12/18/2012 | 07/12/1999 | |
| Rulings | Corporate Tax | CTR 99-5 | Application of Public Law 86-272 (Supersedes CTR 95-2) |
05/25/1999 | |
| Rulings | Corporate Tax | CTR 95-2 | Superseded -- see CTR 99-5 |
05/25/1999 | |
| Rulings | Corporate Tax | CTR 99-3 | Recalculating NOLs from Separate Corporate Returns to a Combined Corporate Return | 05/22/1999 | |
| Rulings | Corporate Tax | CTR 99-1 | Definition of Foreign Corporation Does Not Include Double-Weighting the Sales Factor | 02/02/1999 | |
| Rulings | Corporate Tax | CTR 98-2 | I.R.C. §¤338(h)(10) Elections | 07/23/1998 | |
| Rulings | Corporate Tax | CTR 98-1 | Foreign Sales Corporations | 04/20/1998 | |
| Rulings | Corporate Tax | CTR 97-2 | Limited Liability Companies (Supersedes CTR 94-5) |
08/08/1997 | |
| Rulings | Corporate Tax | CTR 97-1 | Federal "Check-The-Box Rules" on Elective Tax Classification | 07/22/1997 | |
| Rulings | Corporate Tax | CTR 95-5 | Rescinded on 12/18/2012 | 07/27/1995 | |
| Rulings | Corporate Tax | CTR 95-4 | Rescinded on 12/18/2012 | 05/31/1995 | |
| Rulings | Corporate Tax | CTR 95-3 | S Corporations and Combined Returns | 04/11/1995 | |
| Rulings | Corporate Tax | CTR 94-17 | Rescinded on 1-22-2015 | 04/11/1995 | |
| Rulings | Corporate Tax | CTR 94-16 | Tax Year for Corporations | 02/10/1995 | |
| Rulings | Corporate Tax | CTR 95-1 | Michigan Single Business Tax | 02/10/1995 | |
| Rulings | Corporate Tax | CTR 94-13 | Superseded on 12/20/2012 – see CTR 12-2 |
11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-15 | Rescinded on 7/17/2014 | 11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-14 | Apportionment and Allocation of Capital Gains for a Multistate Corporation Doing Business in Arizona | 11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-12 | Business/Nonbusiness Income in Consolidated Returns | 11/15/1994 | |
| Rulings | Corporate Tax | CTR 94-11 | Consolidated Return Net Operating Loss | 07/08/1994 | |
| Rulings | Corporate Tax | CTR 94-10 | Superseded on 12/20/2012 – see CTR 12-1 |
07/08/1994 | |
| Rulings | Corporate Tax | CTR 94-8 | Rescinded and superseded -- see CTR 01-3 |
05/25/1994 | |
| Rulings | Corporate Tax | CTR 94-9 | Sale of Real Property by Taxpayer Who is Not a Dealer in Real Estate | 05/25/1994 |