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In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
Rulings | Corporate Tax | CTR 02-4 |
Business/Nonbusiness Determination of Income from Foreign Currency Transactions |
08/12/2002 | |
Rulings | Corporate Tax | CTR 02-3 |
Is Income from a Qualified Electing Fund (QEF) Taxable |
08/12/2002 | |
Rulings | Corporate Tax | CTR 02-2 |
Apportionment of Installment Sale Gain |
07/15/2002 | |
Rulings | Corporate Tax | CTR 02-1 |
Amended Return's Effect on the Estimated Payment Underpayment Penalty |
07/15/2002 | |
Rulings | Corporate Tax | CTR 01-3 |
Extensions (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 94-8) |
10/01/2001 | |
Rulings | Corporate Tax | CTR 01-1 |
Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated Companies |
05/02/2001 | |
Rulings | Corporate Tax | CTR 01-2 |
How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property Factor |
05/01/2001 | |
Rulings | Corporate Tax | CTR 00-2 |
Defining Ownership or Control for Combined Returns |
08/21/2000 | |
Rulings | Corporate Tax | CTR 00-1 |
Business/nonbusiness Determination of Gain on Sale of Stock |
05/08/2000 | |
Rulings | Corporate Tax | CTR 99-7 |
Taxation of REITs |
09/22/1999 | |
Rulings | Corporate Tax | CTR 99-2 |
SUPERSEDED -- SEE CTR 99-7 |
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Rescinded on 12/18/2012 |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SUPERSEDED -- SEE CTR 99-5 |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 95-1 |
Michigan Single Business Tax |
02/10/1995 |