Ariz. Admin. Code § 15-2C-201

Current through Register Vol. 30, No. 50, December 13, 2024

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

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.

Ariz. Admin. Code § R15-2C-201

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2). Section heading corrected at request of the Department, Office File No. M12-227, filed June 6, 2012 (Supp. 12-1).