Arkansas Code § 26-51-310 - Foreign Income Exclusion

Title 26 U.S.C. §§ 911 and 912, as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.

Section: Previous  26-51-303  26-51-304  26-51-306  26-51-307  26-51-308  26-51-309  26-51-310  26-51-311  26-51-312  26-51-313  26-51-314    Next

Last modified: November 15, 2016