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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-167

Applicability of Chapter

Official textalison.legislature.state.al.us

Except to the extent inconsistent with this article, the rules of Article 1 of this chapter shall apply to an Alabama S corporation and its shareholders.

Last amended: Code 1975, §40-14-97; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §8; Acts 1997, No. 97-625, p. 1048, §3.

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In this chapter (40 sections)
  1. 40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
  2. 40-18-146 · Political Party Defined; Designated Contribution by…
  3. 40-18-147 · Alabama Aging Program
  4. 40-18-148 · Alabama Veterans’ Home Program; Legislative Intent;…
  5. 40-18-149 · Alabama Indian Affairs Commission - Contribution Designation
  6. 40-18-150 · Foster Care Trust Fund - Contribution Designation
  7. 40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
  8. 40-18-152 · Alabama Breast and Cervical Cancer Research - Program…
  9. 40-18-153 · Alabama 4-H Club Foundation, Incorporated
  10. 40-18-154 · Alabama Military Support Foundation, Inc. - Contribution…
  11. 40-18-155 · Alabama Firefighters Annuity and Benefit Fund
  12. 40-18-156 · Alabama Veterinary Medical Foundation for the Spay-Neuter…
  13. 40-18-157 · Alabama Association of Rescue Squads
  14. 40-18-160 · General Provisions
  15. 40-18-161 · Determination of Taxable Income
  16. 40-18-162 · Determination of Tax of Shareholder
  17. 40-18-163 · Adjustments for Services Rendered or Capital Furnished by…
  18. 40-18-164 · Increase or Decrease in Basis of Shareholder’s Stock;…
  19. 40-18-165 · Distribution of Property Generally
  20. 40-18-166 · “Accumulated Adjustments Account” Defined; Application…
  21. 40-18-167 · Applicability of Chapter
  22. 40-18-168 · “Carryforward” and “Carryback” Provisions
  23. 40-18-169 · Adjustments to Earnings and Profits
  24. 40-18-170 · Circumstances Under Which Corporation Treated as…
  25. 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected…
  26. 40-18-172 · “Post-Termination Transition Period” and “Determination”…
  27. 40-18-173 · Interpretation of Article Generally
  28. 40-18-174 · Tax Imposed on Certain Built-In Gains
  29. 40-18-175 · Tax Imposed When Passive Investment Income of Corporation…
  30. 40-18-176 · Nonresident Shareholder Composite Returns
  31. 40-18-190 · Definitions
  32. 40-18-191 · Filing with Department Written Statement of Intent to Claim…
  33. 40-18-192 · Effect of Compliance with Requirements; Agreements…
  34. 40-18-193 · Qualifications for Capital Credits
  35. 40-18-193.1 · Applicability to Gaming Facilities
  36. 40-18-194 · Entities Allowed Capital Credit
  37. 40-18-195 · Capital Credit Not to Exceed Capital Costs of Project
  38. 40-18-195.1 · Capital Credits and Abatements Under 2007 North American…
  39. 40-18-196 · Department to Report Annually
  40. 40-18-197 · Department to Adopt Regulations and to Audit Companies
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