Ark. Code R. 26-51-409 - 1 (1997) - Irc Subchapter S Adopted

26-51-409 - 1 - Irc Subchapter S Adopted26-51-409 - 1 - Irc Subchapter S Adopted

Previous 26-51-409 - 1(c)(1) - Reporting S Corporation Income, Loss, Deductions and Credits

Subchapter S of the Internal Revenue Code of 1986, as in effect on January 1, 1997, regarding small business corporations, has been adopted for the purpose of computing Arkansas income tax liability.

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