Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 1.26-51-404(a)(2) - Receipt of Income
Universal Citation: AR Admin Rules 1.26-51-404(a)(2)
Current through Register Vol. 49, No. 9, September, 2024
All items of gross income received by a taxpayer must be included in the taxpayer's gross income for the tax year in which such items were received.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
