Code of Arkansas Rules Title 26 — Taxation
26 CAR § 132-104
Method of accounting
Official textcodeofarrules.arkansas.gov
The taxpayer's election of the cash method or accrual method of accounting for the Arkansas income tax return pursuant to this part must be the same method of accounting and for the same tax year as that used for the taxpayer's federal income tax return.
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In this chapter (5 sections)
- 132-101 · Purpose
- 132-102 · Definitions
- 132-103 · Cash basis accounting for small businesses
- 132-104 · Method of accounting
- 132-105 · Questions