Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-401 - TAX YEAR - ACCOUNTING METHOD
Rule 1.26-51-401(b) - Change in Method of Accounting
Universal Citation: AR Admin Rules 1.26-51-401(b)
Current through Register Vol. 49, No. 9, September, 2024
If for any reason the basis of reporting income subject to tax is changed, the taxpayer shall attach to his income tax return a copy of the Internal Revenue Service certification or approval of the change in accounting method.
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