Comprehensive Corporation Income Tax Regulations
- Comprehensive Corporation Income Tax Regulations
- Rule 2-8-101 - BIOTECHNOLOGY DEVELOPMENT AND RESEARCH
- Rule 15-4-1224 - COUNTY AND REGIONAL INDUSTRIAL DEVELOPMENT CORPORATION ACT
- Rule 15-4-1704 - ARKANSAS ENTERPRISE ZONE ACT
- Rule 15-5-1301 - AFFORDABLE NEIGHBORHOOD HOUSING
- Rule 26-18-208 - TAX PENALTIES
- Rule 26-18-306 - REFUND AND CREDIT CLAIMS
- Rule 26-18-404 - TAXPAYER RELIEF
- Rule 26-18-406 - TAXPAYER RELIEF
- Rule 26-18-505 - EXTENSION OF TIME FOR FILING RETURNS
- Rule 26-18-507 - REFUNDS OF OVERPAYMENTS
- Rule 26-51-102 - CORPORATION INCOME TAX DEFINITIONS
- Rule 26-51-204 - RAILROADS AND PUBLIC UTILITIES
- Rule 26-51-205 - CORPORATION INCOME TAX RATES
- Rule 26-51-303 - EXEMPT ORGANIZATIONS
- Rule 26-51-401 - ACCOUNTING METHODS
- Rule 26-51-402 - BASIS FOR DETERMINING TAX LIABILITY
- Rule 26-51-404 - GROSS INCOME GENERALLY
- Rule 26-51-411 - GAIN OR LOSS - SALES OF PROPERTY
- Rule 26-51-412 - GAIN OR LOSS - EXCHANGE OF PROPERTY
- Rule 26-51-413 - CORPORATE LIQUIDATIONS
- Rule 26-51-414 - DEFERRED COMPENSATION PLANS
- Rule 26-51-416 - DEDUCTIONS - TAXES
- Rule 26-51-419 - DEDUCTIONS - CHARITABLE CONTRIBUTIONS
- Rule 26-51-423 - DEDUCTIONS - EXPENSES
- Rule 26-51-424 - DEDUCTIONS - LOSSES
- Rule 26-51-425 - DEDUCTIONS - WORTHLESS DEBTS
- Rule 26-51-426 - DEDUCTIONS - RESERVE FOR BAD DEBTS OR LIABILITIES
- Rule 26-51-427 - DEDUCTIONS - NET OPERATING LOSS (NOL)
- Rule 26-51-428 - DEDUCTIONS - DEPRECIATION AND EXPENSING OF PROPERTY
- Rule 26-51-440 - FEDERAL SUBCHAPTER M
- Rule 26-51-440 - FASITs
- Rule 26-51-509 - YOUTH APPRENTICESHIP PROGRAM
- Rule 26-51-701 - MULTISTATE BUSINESS INCOME
- Rule 26-51-702 - APPORTIONMENT - DETERMINATION OF NEXUS
- Rule 26-51-704 - NONBUSINESS INCOME
- Rule 26-51-709 - APPORTIONMENT - BUSINESS INCOME
- Rule 26-51-710 - PROPERTY FACTOR
- Rule 26-51-711 - PROPERTY FACTOR - VALUATION OF PROPERTY
- Rule 26-51-713 - PAYROLL FACTOR
- Rule 26-51-715 - SALES FACTOR
- Rule 26-51-717 - SALES FACTOR
- Rule 26-51-718 - MODIFICATION OF APPORTIONMENT AND ALLOCATION
- Rule 26-51-802 - PARTNERSHIP RETURNS
- Rule 26-51-804 - CORPORATION RETURNS
- Rule 26-51-805 - CONSOLIDATED CORPORATE RETURNS
- Rule 26-51-806 - FILING RETURNS
- Rule 26-51-807 - FILING RETURNS
- Rule 26-51-912 - MINIMUM ESTIMATED TAX
- Rule 26-51-913 - PAYMENT OF ESTIMATED TAX
- Rule 26-51-1001 - WATER CONSERVATION INCENTIVES
- Rule 26-51-1103 - DONATIONS AND SALES TO EDUCATIONAL INSTITUTIONS
- Rule 26-51-1213 - STEEL MILL TAX INCENTIVES
- Rule 26-51-1701 - LOW INCOME HOUSING