Arkansas Code
Chapter 51 - Income Taxes
Subchapter 4 - Computation of Tax Liability

§ 26-51-408. Dividends of financial institutions taxable - Dividends paid on shares of stock of financial institutions shall...

§ 26-51-410. Inventory - Whenever, in the opinion of the Secretary of the Department...

§ 26-51-415. Deductions — Interest - Title 26 U.S.C. § 163, as in effect on January...

§ 26-51-416. Deductions — Taxes - In computing net income, there shall be allowed as deductions...

§ 26-51-420. Deductions — Education service cooperative contributions - Education service cooperatives created under The Education Service Cooperative Act...

§ 26-51-425. Deductions — Worthless debts - In computing net income there shall be allowed as deductions...

§ 26-51-426. Deductions — Reserve for bad debts or liabilities - Any bank, building and loan, savings and loan, or any...

§ 26-51-427. Deductions — Net operating loss carryover — Definitions - In addition to other deductions allowed by this chapter, there...

§ 26-51-436. Deductions — Limitations - Notwithstanding any other provision of the Income Tax Act of...

§ 26-51-442. Sale of property to comply with conflict-of-interest requirements - Title 26 U.S.C. § 1043, as in effect on January...

§ 26-51-444. Deductions — Soil and water conservation - Title 26 U.S.C. § 175, as in effect on January...

§ 26-51-461. Deduction — Research and development - Title 26 U.S.C. §§ 174 and 280C, as in effect...