Arizona Laws 43-1331. Additions to Arizona gross income; estates and trusts
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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.
Terms Used In Arizona Laws 43-1331
- Arizona gross income: means :
(a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year, computed according to the internal revenue code. See Arizona Laws 43-1301