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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
December 8, 2004
Read more about 200400017-C

200500075-C

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.
Decision Date
February 11, 2007
Read more about 200500075-C

200500147-C

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.
Decision Date
January 25, 2007
Read more about 200500147-C

200600035-C

REIT dividend deduction not allowed where the corporate REIT and beneficiary are part of the same unitary group
Decision Date
September 14, 2006
Read more about 200600035-C

200600082-C

Are gains arising from certain transactions business or nonbusiness income?
Decision Date
June 14, 2007
Read more about 200600082-C

200600088-C

Whether a merger termination fee is business or non-business income; A.R.S. 42-2076
Decision Date
October 9, 2006
Read more about 200600088-C

200600091-C

Do gains arising from sales of common stock of a majority -owned overseas subsidiary constitute business income apportionable to Arizona?

Decision Date
May 13, 2007
Read more about 200600091-C

200600091-C

Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income.
Decision Date
September 7, 2008
Read more about 200600091-C

200600091-C

Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income.
Decision Date
September 7, 2008
Read more about 200600091-C

200600105-C

Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts.
Decision Date
March 6, 2007
Read more about 200600105-C

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Arizona Department of Revenue

1600 West Monroe Street
Phoenix, AZ 85007
(602) 255-3381

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