Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-428 - DEDUCTIONS - DEPRECIATION; EXPENSING OF PROPERTY
Rule 1.26-51-428(c) - Amortization of Intangibles

Universal Citation: AR Admin Rules 1.26-51-428(c)

Current through Register Vol. 49, No. 9, September, 2024

For tax years beginning before 01/01/95, IRC Sec. 197 regarding amortization of intangibles shall apply. For tax years beginning on or after 01/01/95, IRC Sec. 197 shall apply.

Any differences in Arkansas and Federal basis must be considered in calculating gain or loss upon disposition of the intangibles.

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Arkansas Administrative CodeAgency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesRegulation 1997-4 - Comprehensive Individual Income Tax RegulationsRule 26-51-428 - DEDUCTIONS - DEPRECIATION; EXPENSING OF PROPERTYRule 1.26-51-428(c) - Amortization of Intangibles