{"data":{"id":"us-az/a.r.s.-43-242","jurisdiction":"us-az","citation":"A.R.S. § 43-242","heading":"Change of taxpayer organization; nontaxable event","body":"Notwithstanding any provision of the internal revenue code or any federal rule or regulation adopted pursuant to the internal revenue code, a change in the organizational structure of a corporation, including an S corporation, or a limited liability company, a partnership or any other entity, however organized, into another organizational structure is not a taxable event for the purposes of this title if there is no change among the owners, their ownership interests or the assets of the organization.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00242.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"4e76739f10cf636367df3459621823b54253c0da3b48314e977008d538abc5c4","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-241","next":"us-az/a.r.s.-43-243"},"notice":"GroundRules: Original legal text. Not legal advice."}