43-1413. Year in which partnership income is includible
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/az/title-43/43-1413A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In computing the taxable income of a partner for a taxable year the inclusions required by section 43-1412 with respect to a partnership shall be based on the income, gain, loss, deduction or credit of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner.