43-1332. Subtractions from Arizona gross income; estates and trusts
In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income:
1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income.
2. In the case of an estate, the amount of federal estate taxes paid in the current taxable year.
Section: Previous 43-1241 43-1242 43-1301 43-1311 43-1314 43-1315 43-1331 43-1332 43-1333 43-1361 43-1362 43-1363 43-1364 43-1365 43-1366 NextLast modified: October 13, 2016