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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 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Rescinded on 7/17/2014 |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 94-14 |
Apportionment and Allocation of Capital Gains for a Multistate Corporation Doing Business in Arizona |
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SUPERSEDED ON 12/20/2012 – SEE CTR 12-2 |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 94-12 |
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SUPERSEDED ON 12/20/2012 – SEE CTR 12-1 |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RESCINDED AND SUPERSEDED -- SEE CTR 01-3 |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Rescinded on 12/18/2012 |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 | |
Rulings | Corporate Tax | CTR 94-5 |
SUPERSEDED -- SEE CTR 97-2 |
04/20/1994 | |
Rulings | Corporate Tax | CTR 94-4 |
Recalculating NOL Carryforward |
04/14/1994 | |
Rulings | Corporate Tax | CTR 94-3 |
Capital Gain from Sale of Partnership Interest |
04/14/1994 | |
Rulings | Corporate Tax | CTR 94-2 |
Filing Requirement for Corporate Partner in Arizona Partnership |
04/04/1994 | |
Rulings | Corporate Tax | CTR 94-1 |
Threshold Percentage of Ownership Requirements for Partnerships |
04/04/1994 | |
Rulings | Corporate Tax | CTR 93-12 |
SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 |
12/03/1993 | |
Rulings | Corporate Tax | CTR 93-6 |
Offsetting Capital Gains and Losses - Separate Returns |
05/24/1993 | |
Rulings | Corporate Tax | CTR 93-10 |
Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships |
04/30/1993 | |
Rulings | Corporate Tax | CTR 93-9 |
Corporate Filing Obligations Relating to Tiered Partnerships |
04/30/1993 | |
Rulings | Corporate Tax | CTR 93-8 |
Use of Alternate Reporting Methods by Arizona Multistate Taxpayer |
04/30/1993 | |
Rulings | Corporate Tax | CTR 93-7 |
Rescinded on 12/18/2012 |
04/23/1993 | |
Rulings | Corporate Tax | CTR 93-1 |
S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes |
04/08/1993 | |
Rulings | Corporate Tax | CTR 93-5 |
SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 |
03/29/1993 | |
Rulings | Corporate Tax | CTR 93-4 |
Partnership Filing Requirements - Exclusion from Partnership Treatment |
03/29/1993 |