Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-427 - DEDUCTIONS - NET OPERATING LOSS CARRYOVER
Rule 2.26-51-427 - Net Operating Loss Carryover - Adjustments
Universal Citation: AR Admin Rules 2.26-51-427
Current through Register Vol. 49, No. 9, September, 2024
The fact that the statutory period for assessment of income taxes for the year in which the loss was sustained has expired does not preclude the making of such adjustments as may be necessary to correct the net operating loss deduction. The net operating loss may be increased or decreased by any such adjustment.
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