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Code · Arizona · Title 43 — Revenue and Taxation

43-943. Allocation in the case of husband and wife

41 words·~1 min read·/az/title-43/43-943

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.
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