Arkansas Statutes
§ 26-51-425 — Deductions - Worthless debts
Arkansas·Title 26
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.
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