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    • Legislation USA
    • Arkansas Code
    • Title 26 - Taxation
    • Subtitle 5 - State Taxes
    • Chapter 51 - Income Taxes
    • Subchapter 4 - Computation of Tax Liability
    • § 26-51-461. Deduction — Research and development

    Arkansas Code
    Subchapter 4 - Computation of Tax Liability
    § 26-51-461. Deduction — Research and development

    Title 26 U.S.C. §§ 174 and 280C, as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.

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    Structure Arkansas Code

    Arkansas Code

    Title 26 - Taxation

    Subtitle 5 - State Taxes

    Chapter 51 - Income Taxes

    Subchapter 4 - Computation of Tax Liability

    § 26-51-408. Dividends of financial institutions taxable

    § 26-51-410. Inventory

    § 26-51-415. Deductions — Interest

    § 26-51-416. Deductions — Taxes

    § 26-51-420. Deductions — Education service cooperative contributions

    § 26-51-425. Deductions — Worthless debts

    § 26-51-426. Deductions — Reserve for bad debts or liabilities

    § 26-51-427. Deductions — Net operating loss carryover — Definitions

    § 26-51-436. Deductions — Limitations

    § 26-51-442. Sale of property to comply with conflict-of-interest requirements

    § 26-51-444. Deductions — Soil and water conservation

    § 26-51-461. Deduction — Research and development

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