Gross Income Generally
26-51-404 - 1(a)(1) - Classes of Income26-51-404 - 1(a)(2) - Installment Sales - Personal Property26-51-404 - 1(b)(1) - Gain on Sale - Involuntary Conversion26-51-404 - 1(b)(2) - Gain on Sale or Exchange of Principal Residence26-51-404 - 1(b)(3) - Life Insurance Proceeds26-51-404 - 1(b)(5) - Gifts26-51-404 - 1(b)(6) - Interest - Obligations of the United States or Its Possessions26-51-404 - 1(b)(7) - Social Security Benefits26-51-404 - 1(b)(11) - Cancellation or Forgiveness of Debt26-51-404 - 1(b)(12) - Cafeteria Plan and Flexible Spending Arrangements - Taxability of Benefits26-51-404 - 1(b)(15) - Lawsuit Damages26-51-404 - 2(a)(1) - Income Credited to an Account26-51-404 - 2(a)(2) - Installment Sales - Real Estate26-51-404 - 2(b)(5) - Bequests, Devise or Descent26-51-404 - 2(b)(6) - Interest - Obligations of the State of Arkansas26-51-404 - 2(b)(7) - Unemployment Benefits Paid by Organized Union26-51-404 - 3(a)(1) - Gross Income - Manufacturing, Merchandising and Mining26-51-404 - 3(b)(7) - Unemployment Benefits Paid by State or Federal Agency26-51-404 - 4(a)(1) - Gross Income - Independent Contractor26-51-404 - 5(a)(1) - Services Paid for With Other Than Money26-51-404 - 6(a)(1) - Notes of Indebtedness Used in Payment26-51-404 - 7(a)(1) - Scholarships, Fellowships, Grants and Stipends26-51-404 - 8(a)(1) - Commissions, Tips and Other Types of Compensation26-51-404 - 9(a)(1) - Farm - Defined26-51-404 - 10(a)(1) - Gain on Sale of Property or Capital Assets26-51-404 - 11(a)(1) - Annuities and Endowment Contracts26-51-404 - 12(a)(1) - Cost Basis of Divided Tract of Land26-51-404 - 13(a)(1) - Buildings and Lease Hold Improvements26-51-404 - 14(a)(1) - Long-term Contracts26-51-404 - 15(a)(1) - Stock Dividends and Distributions From Regulated Investment Companies26-51-404 - 16(a)(1) - Interest