Ark. Code R. 26-51-409 - 4 (1997) - S Corporation - Auditing

26-51-409 - 4 - S Corporation - Auditing
26-51-409 - 3(c)(1) - S Corporation Shareholder Basis26-51-409 - 5 - Consistency Between S Corporation Returns and Shareholders' Returns

S corporations are generally audited on a shareholder-by-shareholder basis. The general rule is that an S corporation's taxable income is computed under the rules that apply to individuals.

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