Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-412 - GAIN OR LOSS - EXCHANGE OF PROPERTY
Rule 2.26-51-412(c) - Stock or Securities Received in a Reorganization
Universal Citation: AR Admin Rules 2.26-51-412(c)
Current through Register Vol. 49, No. 9, September, 2024
If without any surrender of his stock or securities, a shareholder in a corporation, a party to a reorganization, receives in pursuance of the plan of reorganization, stock or securities in such corporation or in another corporation, a party to the reorganization, no gain to the shareholder will be recognized.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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