Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-412 - GAIN OR LOSS - EXCHANGE OF PROPERTY
- Rule 1.26-51-412(a) - Exchange of Property for Like Property
- Rule 2.26-51-412(a) - Exchange of Property for Property Not of Like Kind
- Rule 3.26-51-412(a) - Dividends Paid in the Form of Securities or Other Property
- Rule 4.26-51-412(a) - Property Acquired as a Result of an Involuntary Conversion
- Rule 1.26-51-412(b) - Basis of Stock Received for Property
- Rule 1.26-51-412(c) - Reorganization, Merger, and Consolidation
- Rule 2.26-51-412(c) - Exchange of Property in a Reorganization
- Rule 3.26-51-412(c) - Exchange of Property in a Reorganization
- Rule 4.26-51-412(c) - Securities Received in a Reorganization
- Rule 5.26-51-412(c) - Securities Received in a Reorganization - Basis
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