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
Rule 2.26-51-102(17)(B) - Carryforwards for Short Years
Universal Citation: AR Admin Rules 2.26-51-102(17)(B)
Current through Register Vol. 49, No. 9, September, 2024
Tax years for a fractional part of a year will be counted as a full tax year for carryforward of net operating losses and tax credits unless otherwise specified by law.
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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