Corporate Tax

Combined reporting of overall net income by parent company and its unitary affiliates was necessary where parent designed and developed programs for implementation by its affiliates and directed the affiliates' day-to-day operations.

Sourcing of slot machine owner’s receipts for sales factor purposes.  Whether placing machines in casinos was rental of personal property.

Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income.

Taxpayer did not use its investment account in its regular trade or business so its investment income was not business income. Reimbursement of shared business expenses from a co-tenant was business income.

To claim an enterprise zone credit the taxpayer must be the employer.

Calculation of the enterprise zone credit amount

Gain from a §338(h)(10) sale of a subsidiary should be treated as business income

Tax credit study was not based on sufficient evidence to prove entitlement to an increased research and development credit.

Taxpayer not allowed research and development credit, under A.R.S. 43-1168, where the Taxpayer relies on unsubstantiated estimates of research expenditures from an acquired company in years preceding the acquisition of such company to calculate the credit.

Whether Arizona has sufficient nexus to tax income from an out-of-state franchisor that receives license and royalty fees from Arizona franchisees.