Ark. Code Ann. § 26-51-425: Deductions - Worthless debts
Where this section sits in the code
- AR Code
- Title 26
- Chapter 51
- Subchapter 4
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.
Collected 2026-09-14T18:32:41Z. Source file · JSON