{"data":{"id":"us-ar/ark.-code-ann.-26-51-425","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-425","heading":"Deductions - Worthless debts","body":"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.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"6433d5a4c50fa1bd542218209f4e0138d92cc2605dce7d13a39dbca69478db94","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-424","next":"us-ar/ark.-code-ann.-26-51-426"},"notice":"GroundRules: Original legal text. Not legal advice."}