NEW AND AMENDED INCOME TAX RULES
 
 
 

810-3-6-.03      Basis in Subchapter K Entity
810-3-8-.20      Recognition of Gain or Loss on Transfer of Property to
                        and Distribution of Property by a Subchapter K Entity
810-3-14-.01    Gross Income in General
810-3-20-.01    Military Retirement (REPEALED)
810-3-21-.01    Credit for Taxes Paid to Another State or Territory
810-3-35-.01    Deductions Allowed Corporations
810-3-40-.01    Assessment of Income Tax (REPEALED)
810-3-160-.01  Qualification Requirements for S Corporations
810-3-161-.01  Computation of Taxable Income
810-3-162-.01  Income to be Reported by Shareholders
810-3-164-.01  Adjustments to Basis of Stock and Indebtedness
810-3-165-.01  Taxation of Actual Distribution by an Alabama S Corporation
810-3-166-.01  Alabama Accumulated Adjustments Account
810-3-167-.01  Applicability of Income Tax Rules and Regulations
810-3-172-.01  Post-Termination Transition Period
810-3-175-.01  Passive Investment Income Tax
810-3-176-.01  Composite Returns
810-27-1-4-.02 Application of Apportionment and Allocation

 
 

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