Arizona § 43-1413 - Year in which partnership income is includible
Full text of Arizona Arizona Revised Statutes § 43-1413 — Year in which partnership income is includible, with citation guidance and answers to common questions.
§ 43-1413. Year in which partnership income is includible
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1413
What does Arizona Revised Statutes § 43-1413 cover?
Section 43-1413 ("Year in which partnership income is includible") 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 § 43-1413?
A common citation format is "Arizona Revised Statutes § 43-1413" (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 § 43-1413 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.