Arizona Revised Statutes - Title 43 Taxation of Income - Section 43-1413 Year in which partnership income is includible
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43-1413. Year in which partnership income is
includible
In computing the taxable income of a partner for a taxable year the inclusions
required by section 43-1412 with respect to a partnership shall be based on the income,
gain, loss, deduction or credit of the partnership for any taxable year of the
partnership ending within or with the taxable year of the partner.
Sections: 43-1401 43-1411 43-1412 43-1413
Last modified: February 20, 2012
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