Election for Foreign Corporations to Classify Dividend Income From Certain Subsidiaries as Business or Nonbusiness Income.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. General Provisions.
  6. Election for Foreign Corporations to Classify Dividend Income From Certain Subsidiaries as Business or Nonbusiness Income.

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

Section 40-18-31.1

Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

Repealed by Act 99-664, effective Dec. 31, 2000.

(Acts 1995, No. 95-591, p. 1251, §1.)


Download our app to see the most-to-date content.