Nonresident beneficiary of estate or trust income

1. Law
2. Arizona Revised Statutes
3. Taxation of Income
4. Nonresident beneficiary of estate or trust income

43-1093. Nonresident beneficiary of estate or trust income

Income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out of income of the estate or trust derived from sources within this state.

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