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.
Structure Arkansas Code
Subchapter 4 - Computation of Tax Liability
§ 26-51-408. Dividends of financial institutions taxable
§ 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