Ark. Code R. 26-51-404 - 1(a)(2) (1997) - Installment Sales - Personal Property

26-51-404 - 1(a)(2) - Installment Sales - Personal Property
26-51-404 - 1(a)(1) - Classes of Income26-51-404 - 1(b)(1) - Gain on Sale - Involuntary Conversion

All items of gross income received by a taxpayer must be included in the taxpayer's gross income for the tax year in which such items were received.

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