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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 100-102

Interpretation

Official textcodeofarrules.arkansas.gov

# (a)

In those instances where Arkansas has adopted a section of the Internal Revenue Code as its own law, the regulations promulgated by the United States Treasury to aid in interpreting the Internal Revenue Code section should be used for guidance in applying the law.

# (b)

Moreover, when an Internal Revenue Code section is adopted, that section is adopted in its entirety, despite language in the Arkansas adoption statute such as "regarding" that could be construed to limit the scope of the adoption.

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In this chapter (40 sections)
  1. 100-101 · Purpose
  2. 100-102 · Interpretation
  3. 100-103 · Date of performance — Arkansas Code § 26-18-105
  4. 100-104 · Additional penalties and tax — Arkansas Code § 26-18-208
  5. 100-105 · Time limitations for assessments, collection, refunds, and…
  6. 100-106 · Taxpayer relief — Arkansas Code § 26-18-404
  7. 100-107 · Hearing on proposed assessments — Arkansas Code § 26-18-405
  8. 100-108 · Judicial relief — Arkansas Code § 26-18-406
  9. 100-109 · Extension of time for filing returns — Arkansas Code §…
  10. 100-110 · Preservation of records by taxpayer — Arkansas Code §…
  11. 100-111 · Claims for refunds of overpayments — Arkansas Code § 26-18-507
  12. 100-112 · Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq
  13. 100-113 · Definitions — Arkansas Code § 26-51-102
  14. 100-114 · Nonresidents — Arkansas Code § 26-51-202
  15. 100-115 · Fiduciaries — Arkansas Code § 26-51-203
  16. 100-116 · Income from sale of home — Arkansas Code § 26-51-305…
  17. 100-117 · Compensation and benefits from military service — Arkansas…
  18. 100-118 · Retirement plans and disability benefits — Arkansas Code §…
  19. 100-119 · Tax year — Accounting method — Arkansas Code § 26-51-401
  20. 100-120 · Tax year — Basis for determining liability — Arkansas Code §…
  21. 100-121 · Income generally — Arkansas Code § 26-51-403
  22. 100-122 · Gross income generally — Arkansas Code § 26-51-404
  23. 100-123 · Partnership income — Arkansas Code § 26-51-405
  24. 100-124 · Federal Subchapter S adopted — Arkansas Code § 26-51-409
  25. 100-125 · Inventory — What constitutes inventory — Arkansas Code §…
  26. 100-126 · Gain or loss — Sales of property — Arkansas Code § 26-51-411
  27. 100-127 · Gain or loss — Exchange of property — Arkansas Code §…
  28. 100-128 · Corporate liquidations — Arkansas Code § 26-51-413
  29. 100-129 · Deferred compensation plans — Arkansas Code § 26-51-414
  30. 100-130 · Deductions — State income taxes — Arkansas Code § 26-51-416
  31. 100-131 · Deductions — Charitable contributions — Arkansas Code §…
  32. 100-132 · Deductions — Expenses — Arkansas Code § 26-51-423
  33. 100-133 · Deductions — Losses — Arkansas Code § 26-51-424
  34. 100-134 · Deductions — Worthless debts — Arkansas Code § 26-51-425
  35. 100-135 · Deductions — Net operating loss carryover — Arkansas Code §…
  36. 100-136 · Deductions — Depreciation — Expensing of property — Arkansas…
  37. 100-137 · Nonresidents or part-year residents — Arkansas Code §…
  38. 100-138 · Medical savings accounts — Arkansas Code § 26-51-436
  39. 100-139 · FASITs — Arkansas Code § 26-51-440
  40. 100-140 · Deduction — College and technical school tuition — Arkansas…
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