43-1331. Additions to Arizona gross income; estates and trusts
45 words·~1 min read·
/az/title-43/43-1331A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In computing Arizona taxable income of an estate or trust, the estate or trust's share of the fiduciary adjustment shall be added to Arizona gross income to the extent that the amount determined pursuant to section 43-1333 increases the estate or trust's Arizona gross income.