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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 6 - Alabama S Corporations.
- Section 40-18-160 - General provisions.
- Section 40-18-161 - Determination of taxable income.
- Section 40-18-162 - Determination of tax of shareholder.
- Section 40-18-163 - Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary.
- Section 40-18-164 - Increase or decrease in basis of shareholder's stock; special rules.
- Section 40-18-165 - Distribution of property generally.
- Section 40-18-166 - "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected shareholder" defined.
- Section 40-18-167 - Applicability of chapter.
- Section 40-18-168 - "Carryforward" and "carryback" provisions.
- Section 40-18-169 - Adjustments to earnings and profits.
- Section 40-18-170 - Circumstances under which corporation treated as partnership; "two-percent shareholder" defined.
- Section 40-18-171 - Determination of shareholder's pro rata share; "affected shareholders" defined.
- Section 40-18-172 - "Post-termination transition period" and "determination" defined.
- Section 40-18-173 - Interpretation of article generally.
- Section 40-18-174 - Tax imposed on certain built-in gains.
- Section 40-18-175 - Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts.
- Section 40-18-176 - Nonresident shareholder composite returns.
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