Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-805 - CONSOLIDATED CORPORATE RETURNS
Rule 1.26-51-805(a)(1) - Eligible Members
Universal Citation: AR Admin Rules 1.26-51-805(a)(1)
Current through Register Vol. 49, No. 9, September, 2024
All eligible members of a federal affiliated group that join in the filing of a federal consolidated income tax return may elect to file an Arkansas consolidated income tax return. However, only those eligible members that have gross income from sources within Arkansas may join in the filing of an Arkansas consolidated income tax return. A member of a consolidated group which joins or leaves the group during a tax year must compute its Arkansas taxable income based on the period for which it was a member of the group.
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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