1.26 Ark. Code R. 51-404(a)(2)

Current through Register Vol. 49, No. 9, September, 2024

Rule 1.26-51-404(a)(2) - Receipt of Income

All items of gross income received by a taxpayer must be included in the taxpayer's gross income for the tax year in which such items were received.

1.26 Ark. Code R. 51-404(a)(2)