Statutes, codes, and regulations
Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesRegulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-409 - FEDERAL SUBCHAPTER S ADOPTED
Rule 3.26-51-409 - Applicable Rules - Generally

3.26 Ark. Code R. 51-409

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Current through Register Vol. 49, No. 9, September, 2024
Rule 3.26-51-409 - Applicable Rules - Generally

The rules of Subchapter C (corporate distributions, liquidations, contributions and reorganizations) apply to S corporations, unless the Internal Revenue Code or Arkansas law otherwise provides or a Subchapter C rule is inconsistent with a Subchapter S rule.

3.26 Ark. Code R. 51-409