{"data":{"id":"us-ar/ark.-code-ann.-26-51-444","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-444","heading":"Deductions - Soil and water conservation","body":"Title 26 U.S.C. § 175 , as in effect on January 1, 1995, regarding the deduction of certain expenditures related to soil and water conservation is hereby adopted.","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":"7d1d69028d46461d35f1c78751bc5f3214bd18cfedd59e5f649006a11ffb07e2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-443","next":"us-ar/ark.-code-ann.-26-51-445"},"notice":"GroundRules: Original legal text. Not legal advice."}