Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-37 — Items Not Deductible by Corporations

In computing net income of corporations, no deduction shall in any case be allowed in respect to any of the items specified in Section 40-18-17.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §404.