Statutes, codes, and regulations
Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesComprehensive Corporation Income Tax Regulations
Rule 26-51-412 - GAIN OR LOSS - EXCHANGE OF PROPERTY
Rule 4.26-51-412(c) - Securities Received in a Reorganization

4.26 Ark. Code R. 51-412(c)

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Current through Register Vol. 49, No. 9, September, 2024
Rule 4.26-51-412(c) - Securities Received in a Reorganization

If, without any surrender of his stock or securities, a shareholder of a party to a reorganization receives stock or securities in such corporation or in another party to the reorganization pursuant to a reorganization plan, no gain to the shareholder will be recognized.

4.26 Ark. Code R. 51-412(c)