Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-401 - ACCOUNTING METHODS
Rule 1.26-51-401(b) - Change in Accounting Methods
Universal Citation: AR Admin Rules 1.26-51-401(b)
Current through Register Vol. 49, No. 9, September, 2024
If for any reason the method of reporting income subject to tax is changed, the taxpayer shall attach to his income tax return a copy of the Internal Revenue Service certification or approval of the change in accounting method.
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