Arkansas Statutes
§ 26-51-425 — Deductions - Worthless debts
Arkansas § 26-51-425
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-425 (Deductions - Worthless debts) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 26-51-425 (2026).
Text
In computing net income there shall be allowed as deductions debts ascertained to be worthless and actually charged off the books of the taxpayer within the income year.
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Legislative History
Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; A.S.A. 1947, § 84-2016.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-51-425, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-425.