Statutes, codes, and regulations
Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesComprehensive Corporation Income Tax Regulations
Rule 26-51-401 - ACCOUNTING METHODS
Rule 1.26-51-401(b) - Change in Accounting Methods

1.26 Ark. Code R. 51-401(b)

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Current through Register Vol. 49, No. 9, September, 2024
Rule 1.26-51-401(b) - Change in Accounting Methods

If for any reason the method of reporting income subject to tax is changed, the taxpayer shall attach to his income tax return a copy of the Internal Revenue Service certification or approval of the change in accounting method.

1.26 Ark. Code R. 51-401(b)