CTR 91-1 RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02 Decision Date September 8, 2002 Read more about CTR 91-1
CTR 91-2 Arizona Net Operating Loss Calculation - Change of Filing Method Decision Date April 1, 1991 Read more about CTR 91-2
CTR 93-1 S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes Decision Date April 7, 1993 Read more about CTR 93-1
CTR 93-10 Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships Decision Date April 29, 1993 Read more about CTR 93-10
CTR 93-12 SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 Decision Date December 2, 1993 Read more about CTR 93-12
CTR 93-2 Application of Minimum Tax on Short Period Returns Decision Date March 28, 1993 Read more about CTR 93-2
CTR 93-4 Partnership Filing Requirements - Exclusion from Partnership Treatment Decision Date March 28, 1993 Read more about CTR 93-4
CTR 93-6 Offsetting Capital Gains and Losses - Separate Returns Decision Date May 23, 1993 Read more about CTR 93-6