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Title 26 - Taxation
Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 18 - Small Business Capital Formation Act
Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 18 - Small Business Capital Formation Act
§ 26-51-1801 - Small Business Stock Capital Gains.
(a) There shall be allowed a deduction from net income for a qualified small business net capital gain recognized on the sale of qualified...
§ 26-51-1802 - Effective Date.
The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998.
Last modified: November 15, 2016