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200400017-C

Arizona consolidated group was required to include in the numerator of the Arizona sales factor a portion of the sales made by a partnership, in which some members of the group had an interest, to another member of the group doing business in Arizona.

Decision Date: 
2004-12-09 00:00:00
Tags: 
Director
PDF File: 
PDF icon DECISIONS_CORP_2004_200400017-c.pdf
Category: 
Corporate Tax
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Arizona Department of Revenue
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