Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-102 - CORPORATION INCOME TAX DEFINITIONS
1.26-51-102(8) - Fiduciary
Universal Citation: AR Admin Rules 1.26-51-102(8)
Current through Register Vol. 49, No. 9, September, 2024
A fiduciary is an individual or corporate guardian, trustee, executor, administrator, receiver or conservator acting in any fiduciary capacity for any person, trust, estate or business entity. A fiduciary relationship is considered one of trust and confidence. A fiduciary has a legal responsibility to act in the beneficiary's best interest.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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