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(d)(1) - Change of Ownership
Universal Citation: AR Admin Rules 1.26-51-805(d)(1)
Current through Register Vol. 49, No. 9, September, 2024
If a corporation has a change of ownership under IRC Section 1501 et seq., it must submit a statement outlining the specific changes of ownership which qualify to file a federal consolidated return under Section 1501 et seq. with the separate returns of any affected members and with the consolidated return of the remaining members if applicable.
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