There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 4 - Computation of Tax Liability
- § 26-51-401 - Tax year -- Accounting method.
- § 26-51-402 - Tax year -- Basis for determining liability.
- § 26-51-403 - Income generally.
- § 26-51-404 - Gross income generally.
- § 26-51-405 - Partnership income.
- § 26-51-406 - Income to beneficiaries of trusts and estates.
- § 26-51-407 - Financial institutions.
- § 26-51-408 - Dividends of financial institutions taxable.
- § 26-51-409 - Federal Subchapter S adopted.
- § 26-51-410 - Inventory.
- § 26-51-411 - Gain or loss -- Sales of property.
- § 26-51-412 - Gain or loss -- Exchange of property.
- § 26-51-413 - Corporate liquidations.
- § 26-51-414 - Deferred compensation plans.
- § 26-51-415 - Deductions -- Interest.
- § 26-51-416 - Deductions -- Taxes.
- § 26-51-417 - Deductions -- Alimony or separate maintenance.
- § 26-51-418 - Deductions -- Disabled children.
- § 26-51-419 - Deductions -- Charitable contributions.
- § 26-51-420 - Deductions -- Education service cooperative contributions.
- § 26-51-421 - [Repealed.]
- § 26-51-422 - Deductions -- Fair market value of donated artistic, literary, and musical creations.
- § 26-51-423 - Deductions -- Expenses.
- § 26-51-424 - Deductions -- Losses.
- § 26-51-425 - Deductions -- Worthless debts.
- § 26-51-426 - Deductions -- Reserve for bad debts or liabilities.
- § 26-51-427 - Deductions -- Net operating loss carryover.
- § 26-51-428 - Depreciation -- Deductions -- Expensing of property. [Effective until contingency in Acts 2007, No. 613, ยง 2 is met.]
- § 26-51-429 - Deductions -- Depletion allowances.
- § 26-51-430 - Deductions -- Standard deduction.
- § 26-51-431 - Items not deductible in net income computation.
- § 26-51-432 -- 26-51-434 - [Repealed.]
- § 26-51-435 - Nonresidents or part-year residents.
- § 26-51-436 - Deductions -- Limitations.
- § 26-51-437 - Miscellaneous itemized deductions.
- § 26-51-438 - [Repealed.]
- § 26-51-439 - Capitalization of certain expenses.
- § 26-51-440 - Federal Subchapter M adopted.
- § 26-51-441 - [Transferred].
- § 26-51-442 - Sale of property to comply with conflict-of-interest requirements.
- § 26-51-443 - Allocation of unstated interest -- Foregone interest.
- § 26-51-444 - Deductions -- Soil and water conservation.
- § 26-51-445 - Adoption expenses.
- § 26-51-446 - Long-term intergenerational security.
- § 26-51-447 - Deductions -- Tuition to post-secondary educational institutions.
- § 26-51-448 - Educational individual retirement accounts.
- § 26-51-449 - [Transferred].
- § 26-51-450 - Deductions -- Small business guaranty fees.
- § 26-51-451, 26-51-452 - [Transferred].
- § 26-51-453 - Health savings accounts.
- § 26-51-454 - [Transferred].
- § 26-51-455 - [Transferred].
- § 26-51-456 - [Transferred].
- § 26-51-457 - Claim of right.
- § 26-51-458 - Deduction -- Volunteer firefighter.
Disclaimer: These codes 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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