{"data":{"id":"us-ar/ark.-code-ann.-6-84-113","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 6-84-113","heading":"Liberal construction","body":"This chapter shall be liberally construed to comply with the requirements of 26 U.S.C. § 529 , as in effect on January 1, 2020.","path":["AR Code","Title 6","Chapter 84"],"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":"27eaee4649dea5a07d9236e4083638c0ecc87b0bbb46194e5d4e306d88c40b14","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-6-84-112","next":"us-ar/ark.-code-ann.-6-84-114"},"notice":"GroundRules: Original legal text. Not legal advice."}