Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-815 - COMPUTING CAPITAL GAINS AND LOSSES
Rule 1.26-51-815(c) - Exclusion of Small Business Stock from Gain

Universal Citation: AR Admin Rules 1.26-51-815(c)

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

IRC Sec. 1202, as in effect on January 1, 1995 regarding the exclusion from gain of certain small business stock, is adopted for the purpose of computing Arkansas income tax liability.

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Arkansas Administrative CodeAgency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesRegulation 1997-4 - Comprehensive Individual Income Tax RegulationsRule 26-51-815 - COMPUTING CAPITAL GAINS AND LOSSESRule 1.26-51-815(c) - Exclusion of Small Business Stock from Gain