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Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesComprehensive Corporation Income Tax Regulations
Rule 26-51-428 - DEDUCTIONS - DEPRECIATION AND EXPENSING OF PROPERTY
Rule 1.26-51-428(c) - Amortization of Intangibles

1.26 Ark. Code R. 51-428(c)

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Current through Register Vol. 49, No. 10, October, 2024
Rule 1.26-51-428(c) - Amortization of Intangibles

For tax years beginning before 01/01/95, Section 167 regarding amortization of intangibles shall apply. For tax years beginning on or after 01/01/95, Section 197 shall apply.

Any differences in Arkansas and federal law concerning the computation of basis must be considered in calculating gain or loss upon disposition of the intangibles.

1.26 Ark. Code R. 51-428(c)