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of tax applicable under subsection (c) shall be treated as a reference to the regulations as are necessary to carry out the purposes of this section, including 

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1 Income TAX c. I-2 The Income Tax Act being Chapter I-2 of The Revised Statutes of Saskatchewan, 1978 (effective February 26, 1979) as amended by The Revised Statutes of Saskatchewan, 1978 (Supplement),

ARKANSAS INDIVIDUAL INCOME TAX REGULATIONS. Pursuant to the authority vested in the Commissioner of Revenues and in compliance with Ark.