Arizona Statutes

§ 43-1413 — Year in which partnership income is includible

Arizona § 43-1413
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 14PARTNERSHIPS
Art. 2Taxation of Partnerships

This text of Arizona § 43-1413 (Year in which partnership income is includible) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ariz. Rev. Stat. Ann. § 43-1413 (2026).

Text

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.

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Bluebook (online)
Arizona § 43-1413, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1413.