Ark. Code R. 26-51-409 - 3 (1997) - Applicable Rules - Generally

26-51-409 - 3 - Applicable Rules - Generally
26-51-409 - 2(c)(1) - Reporting S Corporation Income, Loss, Deductions and Credits + Shareholder Termination26-51-409 - 3(c)(1) - S Corporation Shareholder Basis

The rules of Subchapter C (corporate distributions, liquidations, contributions and reorganizations) apply to S corporations, unless the Internal Revenue Code or Arkansas law otherwise provides or a Subchapter C rule is inconsistent with a Subchapter S rule.

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