Taxation of unrelated business income

1. Law
2. Arizona Revised Statutes
3. Taxation of Income
4. Taxation of unrelated business income

43-1231. Taxation of unrelated business income

Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of section 43-1201 is subject to the tax imposed under section 43-1111 on its unrelated business taxable income as defined in section 512 of the internal revenue code.

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