Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-411 - GAIN OR LOSS - SALES OF PROPERTY
Rule 3.26-51-411 - Loss Carryforwards
Universal Citation: AR Admin Rules 3.26-51-411
Current through Register Vol. 49, No. 9, September, 2024
For corporations, all losses shall be deducted in the year in which they occur with no carryforwards except for net operating losses and those provided for by ACA 26-51-436.
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