- (a) In those instances where Arkansas has adopted a section of the Internal Revenue Code as its own law, the regulations promulgated by the United States Treasury to aid in interpreting the Internal Revenue Code section should be used for guidance in applying the law.
- (b) Moreover, when an Internal Revenue Code section is adopted, that section is adopted in its entirety, despite language in the Arkansas adoption statute such as "regarding" that could be construed to limit the scope of the adoption.