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 99-6 |
Rescinded on 12/18/2012 |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SUPERSEDED -- SEE CTR 99-5 |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Rescinded on 12/18/2012 |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Rescinded on 12/18/2012 |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Rescinded on 1-22-2015 |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 95-1 |
Michigan Single Business Tax |
02/10/1995 | |
| Rulings | Corporate Tax | CTR 94-16 |
Tax Year for Corporations |
02/10/1995 | |
| Rulings | Corporate Tax | CTR 94-15 |
Rescinded on 7/17/2014 |
11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-13 |
SUPERSEDED ON 12/20/2012 – SEE CTR 12-2 |
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SUPERSEDED ON 12/20/2012 – SEE CTR 12-1 |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 94-9 |
Sale of Real Property by Taxpayer Who is Not a Dealer in Real Estate |
05/25/1994 | |
| Rulings | Corporate Tax | CTR 94-8 |
RESCINDED AND SUPERSEDED -- SEE CTR 01-3 |
05/25/1994 | |
| Rulings | Corporate Tax | CTR 94-7 |
Including Business Income From Intangible Assets in the Sales Factor |
04/26/1994 | |
| Rulings | Corporate Tax | CTR 94-6 |
Rescinded on 12/18/2012 |
04/26/1994 |