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Ala. Code § 40-18-168 (1975) "Carryforward" and "Carryback" Provisions
| Library | Alabama Statutes |
| Edition | 2023 |
| Currency | Current with legislation from the 2023 Regular and Special Sessions. |
| Year | 2023 |
| Citation | Ala. Code § 40-18-168 (1975) |
No carryforward and no carryback arising for a taxable year for which a corporation is not an Alabama S corporation may be carried to a taxable year which such corporation is an Alabama S corporation. No carryforward and no carryback shall arise at the corporate level for a taxable year for which a corporation is an Alabama S corporation. Nothing in this section shall prevent treating a taxable year for which a corporation is an Alabama S corporation as a taxable year for p...
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