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Computation of Tax Liability
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Arkansas Code
Taxation
State Taxes
Income Taxes
Computation of Tax Liability
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Section
26-51-401
Tax year — Accounting method
Section
26-51-402
Tax year — Basis for determining liability
Section
26-51-403
Income generally
Section
26-51-404
Gross income generally
Section
26-51-405
Partnership income
Section
26-51-406
Income to beneficiaries of trusts and estates
Section
26-51-407
Financial institutions
Section
26-51-408
Dividends of financial institutions taxable
Section
26-51-409
Federal Subchapter S adopted
Section
26-51-410
Inventory
Section
26-51-411
Gain or loss — Sale of property
Section
26-51-412
Gain or loss — Exchange of property
Section
26-51-413
Corporate liquidations
Section
26-51-414
Deferred compensation plans
Section
26-51-415
Deductions — Interest
Section
26-51-416
Deductions — Taxes
Section
26-51-417
Deductions — Alimony or separate maintenance
Section
26-51-418
Deductions — Child with disability — Definitions
Section
26-51-419
Deductions — Charitable contributions
Section
26-51-420
Deductions — Education service cooperative contributions
Section
26-51-422
Deductions — Fair market value of donated artistic, literary, and musical creations
Section
26-51-423
Deductions — Expenses
Section
26-51-424
Deductions — Losses
Section
26-51-425
Deductions — Worthless debts
Section
26-51-426
Deductions — Reserve for bad debts or liabilities
Section
26-51-427
Deductions — Net operating loss carryover — Definitions
Section
26-51-428
Depreciation — Deductions — Expensing of property. [Effective until contingency in Acts 2007, No. 613, § 2 is met.]
Section
26-51-428
Depreciation — Deductions — Expensing of property. [Effective if contingency in Acts 2007, No. 613, § 2 is met.]
Section
26-51-429
Deductions — Depletion allowances
Section
26-51-430
Deductions — Standard deduction
Section
26-51-431
Items not deductible in net income computation
Section
26-51-435
Nonresidents or part-year residents
Section
26-51-436
Deductions — Limitations
Section
26-51-437
Miscellaneous itemized deductions — Definition
Section
26-51-439
Capitalization of certain expenses
Section
26-51-440
Federal Subchapter M adopted — Definition
Section
26-51-442
Sale of property to comply with conflict-of-interest requirements
Section
26-51-443
Allocation of unstated interest — Foregone interest
Section
26-51-444
Deductions — Soil and water conservation
Section
26-51-445
Adoption expenses
Section
26-51-446
Long-term intergenerational security
Section
26-51-447
Deductions — Tuition to postsecondary educational institutions — Definition
Section
26-51-448
Educational individual retirement accounts
Section
26-51-450
Deductions — Small business guaranty fees — Definition
Section
26-51-453
Health savings accounts
Section
26-51-457
Claim of right
Section
26-51-458
Deduction — Volunteer firefighter — Definition
Section
26-51-459
Teacher's classroom investment deduction — Definitions
Section
26-51-460
Opportunity zones — Definition
Section
26-51-461
Deduction — Research and development