Ark. Code R. 26-51-815 - 1(c) (1997) - Exclusion of Small Business Stock From Gain

26-51-815 - 1(c) - Exclusion of Small Business Stock From Gain
26-51-815 - 1(b) - Computation of TaxNext

IRC Sec. 1202, as in effect on January 1, 1995 regarding the exclusion from gain of certain small business stock, is adopted for the purpose of computing Arkansas income tax liability.

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