Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-436 - MEDICAL SAVINGS ACCOUNTS
Rule 1.26-51-440 - Subchapter M
Universal Citation: AR Admin Rules 1.26-51-440
Current through Register Vol. 49, No. 9, September, 2024
Subchapter M (§851 et seq.) of the Internal Revenue Code of 1986, as in effect on January 1, 1997 has been adopted for the purpose of computing Arkansas income tax liability with respect to regulated investment companies (RICs), real estate investment trusts (REITs) and financial asset securitization investment trusts (FASITs).
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