1.26 Ark. Code R. 51-440

Current through Register Vol. 49, No. 10, October, 2024

Rule 1.26-51-440 - Subchapter M

Subchapter M (§851 et seq.) of the Internal Revenue Code of 1986, as in effect on January 1, 1997 has been adopted for the purpose of computing Arkansas income tax liability with respect to regulated investment companies (RICs), real estate investment trusts (REITs) and financial asset securitization investment trusts (FASITs).