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 6.26-51-411(a) - Patents and Copyrights
Universal Citation: AR Admin Rules 6.26-51-411(a)
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer disposing of patents or copyrights by sale should determine the gain or loss arising therefrom by computing the difference between the selling price and the cost or other basis, with property adjustment for depreciation as provided in ACA 26-51-411(d).
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