Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-440 - FASITs
Rule 5.26-51-440 - Subchapter M - FASITs - Taxation of Regular Interests
Universal Citation: AR Admin Rules 5.26-51-440
Current through Register Vol. 49, No. 9, September, 2024
The holder of a regular or high-yield interest in a FASIT (normally an investor), is generally taxed in the same manner as a holder of any other debt instrument. IRC Sec. 860H(c)(1).
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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