Arizona Statutes

§ 43-1125 — Domestic international sales corporation

Arizona·Title 43 Arizona Revised Statutes·Ch. 11 CORPORATIONS·Art. 3 Adjustments to Arizona Gross Income
A domestic international sales corporation, commonly referred to as "disc", as defined in section 992 of the internal revenue code shall be taxed pursuant to the provisions of this chapter without regard to the provisions of sections 991 through 996 of the internal revenue code.

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