STATE STATUTES & CODES

ARKANSAS STATUTES AND CODES

Subchapter 4 - Computation of Tax Liability

• § 26-51-401 - Tax year -- Accounting method.
• § 26-51-402 - Tax year -- Basis for determining liability.
• § 26-51-403
• § 26-51-404
• § 26-51-405 - Partnership income.
• § 26-51-406 - Income to beneficiaries of trusts and estates.
• § 26-51-407 - Financial institutions.
• § 26-51-408 - Dividends of financial institutions taxable.
• § 26-51-409 - Federal Subchapter S adopted.
• § 26-51-410 - Inventory.
• § 26-51-411 - Gain or loss -- Sales of property.
• § 26-51-412 - Gain or loss -- Exchange of property.
• § 26-51-413 - Corporate liquidations.
• § 26-51-414 - Deferred compensation plans.
• § 26-51-415 - Deductions -- Interest.
• § 26-51-416 - Deductions -- Taxes.
• § 26-51-417 - Deductions -- Alimony or separate maintenance.
• § 26-51-418 - Deductions -- Disabled children.
• § 26-51-419 - Deductions -- Charitable contributions.
• § 26-51-420 - Deductions -- Education service cooperative contributions.
• § 26-51-421 - [Repealed.]
• § 26-51-422 - Deductions -- Fair market value of donated artistic, literary, and musical creations.
• § 26-51-423
• § 26-51-424 - Deductions -- Losses.
• § 26-51-425 - Deductions -- Worthless debts.
• § 26-51-426 - Deductions -- Reserve for bad debts or liabilities.
• § 26-51-427
• § 26-51-428
• § 26-51-429 - Deductions -- Depletion allowances.
• § 26-51-430 - Deductions -- Standard deduction.
• § 26-51-431 - Items not deductible in net income computation.
• § 26-51-432 - -- 26-51-434. [Repealed.]
• § 26-51-435 - Nonresidents or part-year residents.
• § 26-51-436 - Deductions -- Limitations.
• § 26-51-437 - Miscellaneous itemized deductions.
• § 26-51-438 - [Repealed.]
• § 26-51-439 - Capitalization of certain expenses.
• § 26-51-440
• § 26-51-441 - Contribution to Olympic Committee Program.
• § 26-51-442 - Sale of property to comply with conflict-of-interest requirements.
• § 26-51-443 - Allocation of unstated interest -- Foregone interest.
• § 26-51-444 - Deductions -- Soil and water conservation.
• § 26-51-445 - Adoption expenses.
• § 26-51-446 - Long-term intergenerational security.
• § 26-51-447 - Deductions -- Tuition to post-secondary educational institutions.
• § 26-51-448 - Educational individual retirement accounts.
• § 26-51-449 - Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf.
• § 26-51-450 - Deductions -- Small business guaranty fees.
• § 26-51-451 - Voluntary contributions to Organ Donor Awareness Education Trust Fund.
• § 26-51-452 - Organ Donor Awareness Education Trust Fund -- Rules and regulations.
• § 26-51-453 - Health savings accounts.
• § 26-51-454 - Contribution to Arkansas Area Agencies on Aging.
• § 26-51-455 - Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative.
• § 26-51-456 - Contribution to Arkansas Tax-Deferred Tuition Savings Program account.

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