{"data":{"id":"us-ar/ark.-code-ann.-26-51-439","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-439","heading":"Capitalization of certain expenses","body":"(a) Title 26 U.S.C. § 263A(a)-(h) , as in effect on January 1, 2019, regarding capitalization and inclusion in inventory costs of certain expenses, are adopted for the purpose of computing Arkansas income tax liability.\n\n(b) Title 26 U.S.C. § 195 , as in effect on January 1, 2001, regarding capitalization and amortization of a corporation's start-up expenses, is adopted for the purpose of computing Arkansas income tax liability.\n\n(c) Title 26 U.S.C. § 248 , as in effect on January 1, 2005, regarding capitalization and amortization of a corporation's organizational expenses, is adopted for the purpose of computing Arkansas income tax liability.\n\n(d) Title 26 U.S.C. § 709 , as in effect on January 1, 2007, regarding the amortization of partnership organizational expenses, is adopted for the purpose of computing Arkansas income tax liability.","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":"3be6242afa947f7a2875e393f8632fd647bf2b704f6cb4f6781ad10448f47b32","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-437","next":"us-ar/ark.-code-ann.-26-51-440"},"notice":"GroundRules: Original legal text. Not legal advice."}