Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-409 - FEDERAL SUBCHAPTER S ADOPTED
Rule 1.26-51-409 - IRC Subchapter S Adopted
Universal Citation: AR Admin Rules 1.26-51-409
Current through Register Vol. 49, No. 9, September, 2024
Subchapter S of the Internal Revenue Code of 1986, as in effect on January 1, 1997, regarding small business corporations, has been adopted for the purpose of computing Arkansas income tax liability.
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