Article 6. Alabama S Corporations
Index
- Ala. Code § 40-18-160 (1975) General Provisions
- Ala. Code § 40-18-161 (1975) Determination of Taxable Income
- Ala. Code § 40-18-162 (1975) Determination of Tax of Shareholder
- Ala. Code § 40-18-163 (1975) Adjustments For Services Rendered Or Capital Furnished By Spouse, Etc., of Shareholder Or Beneficiary
- Ala. Code § 40-18-164 (1975) Increase Or Decrease In Basis of Shareholder's Stock; Special Rules
- Ala. Code § 40-18-165 (1975) Distribution of Property Generally
- Ala. Code § 40-18-166 (1975) "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
- Ala. Code § 40-18-167 (1975) Applicability of Chapter
- Ala. Code § 40-18-168 (1975) "Carryforward" and "Carryback" Provisions
- Ala. Code § 40-18-169 (1975) Adjustments to Earnings and Profits
- Ala. Code § 40-18-170 (1975) Circumstances Under Which Corporation Treated As Partnership; "Two-Percent Shareholder" Defined
- Ala. Code § 40-18-171 (1975) Determination of Shareholder's Pro Rata Share; "Affected Shareholders" Defined
- Ala. Code § 40-18-172 (1975) "Post-Termination Transition Period" and "Determination" Defined
- Ala. Code § 40-18-173 (1975) Interpretation of Article Generally
- Ala. Code § 40-18-174 (1975) Tax Imposed On Certain Built-In Gains
- Ala. Code § 40-18-175 (1975) Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts
- Ala. Code § 40-18-176 (1975) Nonresident Shareholder Composite Returns