# Ark. Code Ann. § 26-51-309: Charitable remainder trusts

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-309

## Section

- **Citation:** Ark. Code Ann. § 26-51-309
- **Heading:** Charitable remainder trusts
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-309

## Text

(a) Title 26 U.S.C. § 664 , as in effect on January 1, 2017, and the regulations of the United States Secretary of the Treasury promulgated under 26 U.S.C. § 664 and in effect on January 1, 2017, are adopted for the purpose of computing the tax liability of charitable remainder trusts and their beneficiaries under the Income Tax Act of 1929, § 26-51-101 et seq. (b) Furthermore, any other provision of the federal income tax law and regulations which are necessary for interpreting and implementing 26 U.S.C. § 664 are adopted to the extent as in effect on January 1, 2017. Amended by Act 2017, No. 155,§ 9, eff. for tax years beginning on and after 1/1/2015. Acts 1993, No. 1147, § 1805; 1999, No. 1126, § 14; 2007, No. 218, § 14.

(a) Title 26 U.S.C. § 664 , as in effect on January 1, 2017, and the regulations of the United States Secretary of the Treasury promulgated under 26 U.S.C. § 664 and in effect on January 1, 2017, are adopted for the purpose of computing the tax liability of charitable remainder trusts and their beneficiaries under the Income Tax Act of 1929, § 26-51-101 et seq.

(b) Furthermore, any other provision of the federal income tax law and regulations which are necessary for interpreting and implementing 26 U.S.C. § 664 are adopted to the extent as in effect on January 1, 2017.

Amended by Act 2017, No. 155,§ 9, eff. for tax years beginning on and after 1/1/2015.

Acts 1993, No. 1147, § 1805; 1999, No. 1126, § 14; 2007, No. 218, § 14.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-309. Check the current official text before relying on it. Not legal advice.