Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 2 - DEPARTMENT OF REVENUE - INCOME AND WITHHOLDING TAX SECTIONSubchapter D - CORPORATIONS
Article 4 - MULTISTATE DIVISION OF INCOME
Section R15-2D-405 - Intercompany Eliminations

Ariz. Admin. Code § 15-2D-405

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-2D-405 - Intercompany Eliminations

Members of a combined or consolidated return shall eliminate intercompany amounts included in the group's income, expense, and apportionment factors when necessary to avoid distortion of the group's Arizona taxable income.

Ariz. Admin. Code § R15-2D-405

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. 4973, effective October 5, 2001 (Supp. 01-4).