{"data":{"id":"us-az/a.r.s.-43-1332","jurisdiction":"us-az","citation":"A.R.S. § 43-1332","heading":"Subtractions from Arizona gross income; estates and trusts","body":"In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income:\n\n1. 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.\n\n2. In the case of an estate, the amount of federal estate taxes paid in the current taxable year.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01332.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"c046d81e949fb83f15448e48cd6a998c0a1defa60e195f5a4e4b5ceb1440a5d2","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1331","next":"us-az/a.r.s.-43-1333"},"notice":"GroundRules: Original legal text. Not legal advice."}