R15-2C-201

R15-2C-201. Additions to and Subtractions from Arizona Gross Income

Name: Justis AI
Availability: InStock

Last amended: 2012Length: 44 wordsOfficial source

Cite as Ariz. Admin. Code § R15-2C-201

The starting point in calculating Arizona adjusted gross income is federal adjusted gross income calculated under the Internal Revenue Code. The taxpayer shall make additions to or subtractions from Arizona gross income under A.R.S. §§ 43-1021 and 43-1022 to calculate Arizona adjusted gross income.