{"data":{"id":"us-ar/ark.-code-ann.-28-72-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-72-301","heading":"Definition","body":"As used in this subchapter, unless the context otherwise requires, all references to \"the code\" are to the Internal Revenue Code of 1954, and all references to specific sections of the code include future amendments to the sections and corresponding provisions of any future federal tax laws.","path":["AR Code","Title 28","Chapter 72","Subchapter 3"],"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":"46487ee7b6bac1577eaf09abdbc2bf0877c6aff5c349c8aea0e4e1b2ce1c8fe5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-72-207","next":"us-ar/ark.-code-ann.-28-72-302"},"notice":"GroundRules: Original legal text. Not legal advice."}