{"data":{"id":"us-ar/ark.-code-ann.-26-51-443","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-443","heading":"Allocation of unstated interest - Foregone interest","body":"(a) Title 26 U.S.C. § 483 , as in effect on January 1, 1999, regarding the allocation of unstated interest, is adopted for the purpose of computing Arkansas income tax liability.\n\n(b) Title 26 U.S.C. § 7872 , as in effect on January 1, 2019, regarding the taxation of foregone interest on a below-market loan, 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":"49db65e8ea0b4316da167d836e0cca82a2b7e658d1af0b08ce1d9fd427dba0d0","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-442","next":"us-ar/ark.-code-ann.-26-51-444"},"notice":"GroundRules: Original legal text. Not legal advice."}