1.26 Ark. Code R. 51-815(c)

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

Rule 1.26-51-815(c) - Exclusion of Small Business Stock from Gain

IRC Sec. 1202, as in effect on January 1, 1995 regarding the exclusion from gain of certain small business stock, is adopted for the purpose of computing Arkansas income tax liability.