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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 51 - Income Taxes
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Subchapter 4 - Computation of Tax Liability
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. Income generally
§ 26-51-404. Gross income generally.
§ 26-51-404. Gross income generally.
§ 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.
§ 26-51-409. 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.
§ 26-51-413. 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
§ 26-51-422. Deductions -- Fair market value of donated artistic, literary, and musical creations
§ 26-51-423. Deductions -- Expenses
§ 26-51-424. Deductions -- Losses
§ 26-51-425. Deductions -- Worthless debts
§ 26-51-426. Deductions -- Reserve for bad debts or liabilities
§ 26-51-427. Deductions -- Net operating loss carryover
§ 26-51-428. Depreciation -- Deductions -- Expensing of property.
§ 26-51-428. Depreciation -- Deductions -- Expensing of property.
§ 26-51-429. Deductions -- Depletion allowances
§ 26-51-430. Deductions -- Standard deduction
§ 26-51-431. Items not deductible in net income computation
§ 26-51-435. Nonresidents or part-year residents
§ 26-51-436. Deductions -- Limitations
§ 26-51-437. Miscellaneous itemized deductions
§ 26-51-439. Capitalization of certain expenses
§ 26-51-440. Federal Subchapter M adopted -- Definition
§ 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
§ 26-51-450. Deductions -- Small business guaranty fees
§ 26-51-453. Health savings accounts
§ 26-51-457. Claim of right
§ 26-51-458. Deduction -- Volunteer firefighter
§ 26-51-459. Teacher's classroom investment deduction -- Definitions