27-538. Federal taxation
37 words·~1 min read·
/az/title-27/27-538A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any unit agreement approved by the commission shall contain language suggested by the internal revenue service under I.T. 3930 and I.T. 3948 so that owners in the unitized area will not be held taxable as a corporation.