Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-51-426: Deductions - Reserve for bad debts or liabilities

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 4

Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with 26 U.S.C. §§ 582 , 585 , and 593 , as in effect on January 1, 1999.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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