Alabama S Corporations.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. Alabama S Corporations.

Checkout our iOS App for a better way to browser and research.

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.