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 2.26-51-412(c) - Exchange of Property in a Reorganization
Universal Citation: AR Admin Rules 2.26-51-412(c)
Current through Register Vol. 49, No. 9, September, 2024
No gain or loss shall be recognized if:
a) pursuant to a reorganization plan, stock or securities in a corporation are exchanged solely for stock or securities in the same corporation or in another party to the reorganization; or
b) pursuant to a reorganization plan, a party to a reorganization exchanges property solely for stock or securities in another party to the reorganization.
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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