Comprehensive Individual Income Tax Regulations

Regulation 1997-4 - Comprehensive Individual Income Tax RegulationsRegulation 1997-4 - Comprehensive Individual Income Tax Regulations

Gross Receipts Tax Rules Rule 006.05.00-002 - Gross Receipts Regulation Gr-56.2: Manufacturing Exemption - Newspaper Publishers - to Specify What Is Considered the Process of Manufacturing a Newspaper Including the Machinery and Equipment That Is Exempt From Or, Non-exempt, From Tax

Comprehensive Individual Income Tax Regulations

26-18-208 - Additional Penalties and Tax26-18-208 - 1(3)(B) - 26-18-208 - 1(6)

26-18-306 - Time Limitations for Assessments, Collection, Refunds and Prosecution26-18-306 - 1(b) - 26-18-306 - 1(i)(2)

26-18-404 - Taxpayer Relief

26-18-405 - Hearing on Proposed Assessments

26-18-406 - Judicial Relief

26-18-505 - Extension of Time for Filing Returns26-18-505 - 1(a)(3)(A) - 26-18-505 - 1(a)(4)

26-18-506 - Preservation of Records by Taxpayer26-18-506 - 1(b) - 26-18-506 - 1(d)

26-18-507 - Claims for Refunds of Overpayments26-18-507 - 1(a) - 26-18-507 - 1(i)(1)

26-18-801 - Taxpayer Bill of Rights

26-51-102 - Definitions26-51-102 - 1 - 26-51-102 - 9

26-51-202 - Nonresidents26-51-202 - 1(a) - 26-51-202 - 2(a)

26-51-203 - Fiduciaries

26-51-305 - Income From Sale of Home26-51-305 - 1(a) - 26-51-305 - 1(d)(1)

26-51-306 - Compensation and Benefits From Military Service26-51-306 - 1 - 26-51-306 - 3

26-51-307 - Retirement Plans and Disability Benefits26-51-307 - 1 - 26-51-307 - 4

26-51-401 - Tax Year - Accounting Method26-51-401 - 1(a) - 26-51-401 - 2(a)

26-51-402 - Tax Year - Basis for Determining Liability

26-51-403 - Income Generally26-51-403 - 1(b) - 26-51-403 - 2(b)

26-51-404 - Gross Income Generally26-51-404 - 1(a)(1) - 26-51-404 - 16(a)(1)

26-51-405 - Partnership Income26-51-405 - 1(a) - 26-51-405 - 2(a)

26-51-409 - Federal Subchapter S Adopted26-51-409 - 1 - 26-51-409 - 5

26-51-410 - Inventory

26-51-411 - Gain or Loss - Sales of Property26-51-411 - 1(a) - 26-51-411 - 6(a)

26-51-412 - Gain or Loss - Exchange of Property26-51-412 - 1(a) - 26-51-412 - 4(a)

26-51-413 - Corporate Liquidations26-51-413 - 1 - 26-51-413 - 2

26-51-414 - Deferred Compensation Plans26-51-414 - 1 - 26-51-414 - 6

26-51-416 - Deductions - Taxes

26-51-419 - Deductions - Charitable Contributions

26-51-423 - Deductions - Expenses26-51-423 - 1(a) - 26-51-423 - 1(c)(1)

26-51-424 - Deductions - Losses26-51-424 - 1(a)(1) - 26-51-424 - 6(a)(1)

26-51-425 - Deductions - Worthless Debts26-51-425 - 1 - 26-51-425 - 3

26-51-427 - Deductions - Net Operating Loss Carryover26-51-427 - 1 - 26-51-427 - 2

26-51-428 - Deductions - Depreciation; Expensing of Property26-51-428 - 1(a) - 26-51-428 - 1(c)

26-51-435 - Nonresidents or Part-year Residents26-51-435 - 1(2) - 26-51-435 - 2(2)

26-51-436 - Medical Savings Accounts26-51-436 - 1 - 26-51-436 - 4(5)

26-51-440 - Fasits26-51-440 - 1 - 26-51-440 - 7

26-51-502 - Household and Dependent Care Services26-51-502 - 1 - 26-51-502 - 2(c)(1)

26-51-504 - Income From Sources Outside Arkansas26-51-504 - 1(a) - 26-51-504 - 1(c)

26-51-801 - Returns by Individuals26-51-801 - 1(a) - 26-51-801 - 2(a)

26-51-802 - Partnership Returns26-51-802 - 1(a) - 26-51-802 - 1(b)

26-51-803 - Fiduciary Returns

26-51-806 - Filing Returns - Time and Place - Forms26-51-806 - 1(a) - 26-51-806 - 1(c)

26-51-807 - Filing Returns - Extensions of Time26-51-807 - 1(a) - 26-51-807 - 1(b)

26-51-808 - Failure to File Return or Include Income26-51-808 - 1(a)&(b) - 26-51-808 - 1(c)

26-51-809 - Receipts for Taxes

26-51-810 - Forms for Tax Practitioners

26-51-811 - Information at Source as to Recipients of Income

26-51-813 - Confidentiality of Reports and Returns26-51-813 - 1 - 26-51-813 - 2

26-51-815 - Computing Capital Gains and Losses26-51-815 - 1(a) - 26-51-815 - 1(c)

26-51-902 - Definitions26-51-902 - 1(1) - 26-51-902 - 3(1)

26-51-908 - Filing of Employer's Withholding Return and Payment of Income Taxes Withheld26-51-908 - 1(a) - 26-51-908 - 1(g)

26-51-909 - Annual Withholding Statement26-51-909 - 1(a) - 26-51-909 - 1(b)