Basing Arizona Individual income tax assessment on information received from the IRS was valid.

REIT dividend deduction not allowed where the corporate REIT and beneficiary are part of the same unitary group

Deduction of investment interest expense, moving expenses and Federal retirement contributions disallowed.

Are gains arising from certain transactions business or nonbusiness income?

Whether a merger termination fee is business or non-business income; A.R.S. 42-2076

Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts.

In calculating Arizona net operating loss carryforward in a merger; Is the exclusion of in-state municipal bonds, unconstitutional?

Subtraction of Social Security benefits.

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

No subtraction for amounts converted from a traditional IRA to a Roth IRA.