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 26-51-412 - GAIN OR LOSS - EXCHANGE OF PROPERTY
Rule 2.26-51-412(c) - Stock or Securities Received in a Reorganization

2.26 Ark. Code R. 51-412(c)

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Current through Register Vol. 49, No. 10, October, 2024
Rule 2.26-51-412(c) - Stock or Securities Received in a Reorganization

If without any surrender of his stock or securities, a shareholder in a corporation, a party to a reorganization, receives in pursuance of the plan of reorganization, stock or securities in such corporation or in another corporation, a party to the reorganization, no gain to the shareholder will be recognized.

2.26 Ark. Code R. 51-412(c)