Arkansas Code

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Subchapter 4 — Computation of Tax Liability

• Section26-51-401. Tax year — Accounting method.
• Section26-51-402. Tax year — Basis for determining liability.
• Section26-51-403. Income generally.
• Section26-51-404. Gross income generally.
• Section26-51-405. Partnership income.
• Section26-51-406. Income to beneficiaries of trusts and estates.
• Section26-51-407. Financial institutions.
• Section26-51-408. Dividends of financial institutions taxable.
• Section26-51-409. Federal Subchapter S adopted.
• Section26-51-410. Inventory.
• Section26-51-411. Gain or loss — Sale of property.
• Section26-51-412. Gain or loss — Exchange of property.
• Section26-51-413. Corporate liquidations.
• Section26-51-414. Deferred compensation plans.
• Section26-51-415. Deductions — Interest.
• Section26-51-416. Deductions — Taxes.
• Section26-51-417. Deductions — Alimony or separate maintenance.
• Section26-51-418. Deductions — Child with disability — Definitions.
• Section26-51-419. Deductions — Charitable contributions.
• Section26-51-420. Deductions — Education service cooperative contributions.
• Section26-51-421. [Repealed.]
• Section26-51-422. Deductions — Fair market value of donated artistic, literary, and musical creations.
• Section26-51-423. Deductions — Expenses.
• Section26-51-424. Deductions — Losses.
• Section26-51-425. Deductions — Worthless debts.
• Section26-51-426. Deductions — Reserve for bad debts or liabilities.
• Section26-51-427. Deductions — Net operating loss carryover — Definitions.
• Section26-51-428. Depreciation — Deductions — Expensing of property. [Effective until contingency in Acts 2007, No. 613, § 2 is met.]
• Section26-51-428. Depreciation — Deductions — Expensing of property. [Effective if contingency in Acts 2007, No. 613, § 2 is met.]
• Section26-51-429. Deductions — Depletion allowances.
• Section26-51-430. Deductions — Standard deduction.
• Section26-51-431. Items not deductible in net income computation.
• Section26-51-432 — 26-51-434. [Repealed.]
• Section26-51-435. Nonresidents or part-year residents.
• Section26-51-436. Deductions — Limitations.
• Section26-51-437. Miscellaneous itemized deductions — Definition.
• Section26-51-438. [Repealed.]
• Section26-51-439. Capitalization of certain expenses.
• Section26-51-440. Federal Subchapter M adopted — Definition.
• Section26-51-441. [Transferred].
• Section26-51-442. Sale of property to comply with conflict-of-interest requirements.
• Section26-51-443. Allocation of unstated interest — Foregone interest.
• Section26-51-444. Deductions — Soil and water conservation.
• Section26-51-445. Adoption expenses.
• Section26-51-446. Long-term intergenerational security.
• Section26-51-447. Deductions — Tuition to postsecondary educational institutions — Definition.
• Section26-51-448. Educational individual retirement accounts.
• Section26-51-449. [Transferred].
• Section26-51-450. Deductions — Small business guaranty fees — Definition.
• Section26-51-451, 26-51-452. [Transferred].
• Section26-51-453. Health savings accounts.
• Section26-51-454. [Transferred].
• Section26-51-455. [Transferred].
• Section26-51-456. [Transferred].
• Section26-51-457. Claim of right.
• Section26-51-458. Deduction — Volunteer firefighter — Definition.
• Section26-51-459. Teacher's classroom investment deduction — Definitions.
• Section26-51-460. Opportunity zones — Definition.
• Section26-51-461. Deduction — Research and development.