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ARKANSAS STATUTES AND CODES
§ 26-51-425 - Deductions -- Worthless debts.
26-51-425. Deductions -- Worthless debts.
In computing net income there shall be allowed as deductions debts ascertained to be worthless and actually charged off the books of the taxpayer within the income year.
In computing net income there shall be allowed as deductions debts ascertained to be worthless and actually charged off the books of the taxpayer within the income year.
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