Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-411 - GAIN OR LOSS - SALES OF PROPERTY
Rule 3.26-51-411(a) - Sale of Real Estate or Personal Property
Universal Citation: AR Admin Rules 3.26-51-411(a)
Current through Register Vol. 49, No. 9, September, 2024
Sales of real estate or personal property in which more than thirty percent (30%) of the sales price is received in the year in which the sales is consummated will be handled as provided in ACA 2651-411.
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