Arizona § 43-1332 - Subtractions from Arizona gross income; estates and trusts
Full text of Arizona Arizona Revised Statutes § 43-1332 — Subtractions from Arizona gross income; estates and trusts, with citation guidance and answers to common questions.
§ 43-1332. Subtractions from Arizona gross income; estates and trusts
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1332
What does Arizona Revised Statutes § 43-1332 cover?
Section 43-1332 ("Subtractions from Arizona gross income; estates and trusts") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-1332?
A common citation format is "Arizona Revised Statutes § 43-1332" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-1332 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.