Browse Arkansas Code titles and sections
6-64-109. Housing allowance for chaplain.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-64-109. Housing allowance for chaplain.
The Chancellor of the University of Arkansas for Medical Sciences may designate up to forty-five percent (45%) of the regular gross salary or stipend of a minister or other clergy employed as a chaplain or appointed as a chaplain resident as a housing allowance, to the extent used by the person to rent or provide a home, according to the guidelines of 26 U.S.C. § 107, and § 26-51-404(b)(9).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-64-109
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:6-64-109
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7a79b46fc5aab63488bdc3de23a491d97c5fae189014c12112e226bce4a9943f
Source location: content.xml paragraph 39016
Stored source content
6-64-109. Housing allowance for chaplain.
The Chancellor of the University of Arkansas for Medical Sciences may designate up to forty-five percent (45%) of the regular gross salary or stipend of a minister or other clergy employed as a chaplain or appointed as a chaplain resident as a housing allowance, to the extent used by the person to rent or provide a home, according to the guidelines of 26 U.S.C. § 107, and § 26-51-404(b)(9).
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Federal law — U.S. Code and appendices · legal_authorities
In the case of a minister of the gospel, gross income does not include—
(1) the rental value of a home furnished to him as part of his compensation; or
(2) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 107
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 107. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 546
TITLE 26—INTERNAL REVENUE CODE
§ 107
made by subsection (a) [amending this section] shall
apply to distributions on or after the date of the enact-
ment of this Act [Dec. 20, 2006].’’
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108–173 applicable to taxable
years beginning after Dec. 31, 2003, see section 1201(k) of
Pub. L. 108–173, set out as a note under section 62 of
this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 301(c)(1) of Pub. L. 104–191 ap-
plicable to taxable years beginning after Dec. 31, 1996,
see section 301(j) of Pub. L. 104–191, set out as a note
under section 62 of this title.
Amendment by section 321(c)(2) of Pub. L. 104–191 ap-
plicable to contracts issued after Dec. 31, 1996, see sec-
tion 321(f) of Pub. L. 104–191, set out as an Effective
Date note under section 7702B of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Pub. L. 101–239, title VII, § 7862(c)(1)(C), Dec. 19, 1989,
103 Stat. 2432, provided that: ‘‘The amendments made
by this paragraph [amending this section and section
1161 of Title 29, Labor] shall apply to years beginning
after December 31, 1986.’’
Pub. L. 101–239, title VII, § 7863, Dec. 19, 1989, 103 Stat.
2434, provided that: ‘‘Except as otherwise provided in
this subpart any amendment made by this subpart
[subpart A (§§ 7861–7863) of part V of title VII of Pub. L.
101–239, amending this section and sections 162, 411, 417,
and 4980B of this title and sections 1052 to 1055, 1161,
1162, 1167, 1398, and 1461 of Title 29, Labor, enacting pro-
visions set out as notes under this section and sections
162, 417, 1167, 4980, and 4980B of this title, and amending
provisions set out as notes under sections 401 and 411 of
this title and sections 1001 and 1054 of Title 29], shall
take e
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 107
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 107. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-404. Gross income generally.
(a)(1) “Gross income” includes:
(A) Gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid;
(B) Gains, profits, and income derived from professions, vocations, trades, business, commerce, or sales;
(C) Gains, profits, and income derived from dealings in property, whether real or personal, growing out of the ownership of, use of, or interest in the property;
(D) Gains, profits, and income derived from interest, rent, royalties, dividends, annuities, securities, or the transaction of any business carried on for gain or profit;
(E) Gains or profits and income derived from any source whatever;
(F) Any payments of alimony and separate maintenance received pursuant to a court order;
(G) Unemployment compensation benefits paid from federal unemployment funds; and
(H) Unemployment insurance benefits received from unemployment compensation paid under Title IV of the Social Security Act, 42 U.S.C. § 601 et seq., except for unemployment or sickness payments made pursuant to 45 U.S.C. § 352, as it existed on January 1, 2017.
(2) The amount of all such items shall be included in the gross income of the taxable year in which received by the taxpayer.
(3) Any recovery of an amount which was deducted from gross income in a prior year must be treated as taxable income in the year recovered to the extent that the deduction resulted in a reduction in income tax liability.
(4) Title 26 U.S.C. § 117, as in effect on January 2, 2017, regarding the taxability of scholarships, fellowships, grants, and stipends, is adopted for the purpose of clarifying and calculating Arkansas income tax liability.
(b) “Gross income” does not include the following items,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-404
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-404. This identifies an authority to review, not proof of applicability.