Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 4 - Computation of Tax Liability > § 26-51-444 - Deductions -- Soil and water conservation.

§ 26-51-444 - Deductions -- Soil and water conservation.

26-51-444. Deductions -- Soil and water conservation.

Section 175 of the Internal Revenue Code of 1986, as in effect on January 1, 1995, regarding the deduction of certain expenditures related to soil and water conservation is hereby adopted.