Arizona Statutes
§ 43-1332 — Subtractions from Arizona gross income; estates and trusts
Arizona·Title 43 Arizona Revised Statutes·Ch. 13 ESTATES AND TRUSTS·Art. 3 Adjustments to Arizona Gross Income
In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income:
1.The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income.
2.In the case of an estate, the amount of federal estate taxes paid in the current taxable year.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross income