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ARKANSAS STATUTES AND CODES
§ 26-51-426 - Deductions -- Reserve for bad debts or liabilities.
26-51-426. Deductions -- Reserve for bad debts or liabilities.
Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with Internal Revenue Code of 1986 582, 585, and 593, as in effect on January 1, 1999.
Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with Internal Revenue Code of 1986 582, 585, and 593, as in effect on January 1, 1999.
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