Arkansas · Statutes
Subchapter 4
49 sections
49 sections
- Ark. Code Ann. § 26-51-401Tax year - Accounting method
- Ark. Code Ann. § 26-51-402Tax year - Basis for determining liability
- Ark. Code Ann. § 26-51-403Income generally
- Ark. Code Ann. § 26-51-404Gross income generally
- Ark. Code Ann. § 26-51-405Partnership income
- Ark. Code Ann. § 26-51-406Income to beneficiaries of trusts and estates
- Ark. Code Ann. § 26-51-407Financial institutions
- Ark. Code Ann. § 26-51-408Dividends of financial institutions taxable
- Ark. Code Ann. § 26-51-409Federal Subchapter S adopted
- Ark. Code Ann. § 26-51-410Inventory
- Ark. Code Ann. § 26-51-411Gain or loss - Sale of property
- Ark. Code Ann. § 26-51-412Gain or loss - Exchange of property
- Ark. Code Ann. § 26-51-413Corporate liquidations
- Ark. Code Ann. § 26-51-414Deferred compensation plans
- Ark. Code Ann. § 26-51-415Deductions - Interest
- Ark. Code Ann. § 26-51-416Deductions - Taxes
- Ark. Code Ann. § 26-51-417Deductions - Alimony or separate maintenance
- Ark. Code Ann. § 26-51-418Deductions - Child with disability - Definitions
- Ark. Code Ann. § 26-51-419Deductions - Charitable contributions
- Ark. Code Ann. § 26-51-420Deductions - Education service cooperative contributions
- Ark. Code Ann. § 26-51-422Deductions - Fair market value of donated artistic, literary, and musical creations
- Ark. Code Ann. § 26-51-423Deductions - Expenses
- Ark. Code Ann. § 26-51-424Deductions - Losses
- Ark. Code Ann. § 26-51-425Deductions - Worthless debts
- Ark. Code Ann. § 26-51-426Deductions - Reserve for bad debts or liabilities
- Ark. Code Ann. § 26-51-427Deductions - Net operating loss carryover - Definitions
- Ark. Code Ann. § 26-51-428[See Note] Depreciation - Deductions - Expensing of property
- Ark. Code Ann. § 26-51-429Deductions - Depletion allowances
- Ark. Code Ann. § 26-51-430Deductions - Standard deduction - Definition
- Ark. Code Ann. § 26-51-431Items not deductible in net income computation
- Ark. Code Ann. § 26-51-435Nonresidents or part-year residents
- Ark. Code Ann. § 26-51-436Deductions - Limitations
- Ark. Code Ann. § 26-51-437Miscellaneous itemized deductions - Definition
- Ark. Code Ann. § 26-51-439Capitalization of certain expenses
- Ark. Code Ann. § 26-51-440Federal Subchapter M adopted - Definition
- Ark. Code Ann. § 26-51-442Sale of property to comply with conflict-of-interest requirements
- Ark. Code Ann. § 26-51-443Allocation of unstated interest - Foregone interest
- Ark. Code Ann. § 26-51-444Deductions - Soil and water conservation
- Ark. Code Ann. § 26-51-445Adoption expenses
- Ark. Code Ann. § 26-51-446Long-term intergenerational security
- Ark. Code Ann. § 26-51-447Deductions - Tuition to postsecondary educational institutions - Definition
- Ark. Code Ann. § 26-51-448Educational individual retirement accounts
- Ark. Code Ann. § 26-51-450Deductions - Small business guaranty fees - Definition
- Ark. Code Ann. § 26-51-453Health savings accounts
- Ark. Code Ann. § 26-51-457Claim of right
- Ark. Code Ann. § 26-51-458Deduction - Volunteer firefighter - Definition
- Ark. Code Ann. § 26-51-459Teacher's classroom investment deduction - Definitions
- Ark. Code Ann. § 26-51-460Opportunity zones - Definition
- Ark. Code Ann. § 26-51-461Deduction - Research and development