{"data":{"id":"us-az/a.r.s.-43-901","jurisdiction":"us-az","citation":"A.R.S. § 43-901","heading":"Taxable income computation","body":"Taxable income shall be computed on the basis of the taxpayer's taxable year as defined in section 441 of the internal revenue code.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00901.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"b0de642f10e1cb2df3785abb8580d1d7abd3601c14a8293bc1c6b63279544b16","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-724","next":"us-az/a.r.s.-43-902"},"notice":"GroundRules: Original legal text. Not legal advice."}