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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-38

Additional Deductions Allowed for Corporations; Credits

Official textalison.legislature.state.al.us

Repealed by Act 99-664, effective Dec. 31, 2000.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §405; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §4.

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In this chapter (40 sections)
  1. 40-18-25 · Estates and Trusts
  2. 40-18-25.1 · Estates and Trusts - Exemptions
  3. 40-18-25.2 · Estates and Trusts - Deductions from Gross Income of Net…
  4. 40-18-26 · Information from Source of Income
  5. 40-18-27 · Individual Taxpayer’s Returns; Liability of Innocent Spouse
  6. 40-18-28 · Returns of Subchapter K Entities and Single Member Limited…
  7. 40-18-29 · Fiduciary Returns
  8. 40-18-30 · Return When Accounting Period Changes
  9. 40-18-31 · Corporate Income Tax - Generally
  10. 40-18-31.1 · Election for Foreign Corporations to Classify Dividend…
  11. 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
  12. 40-18-32 · Corporate Income Tax - Exemptions
  13. 40-18-33 · Corporate Income Tax - Taxable Income
  14. 40-18-34 · Additions Required by Corporations
  15. 40-18-35 · Deductions Allowed to Corporations
  16. 40-18-35.1 · Carry Forward of Net Operating Losses
  17. 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
  18. 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
  19. 40-18-36 · Distributions by Corporations
  20. 40-18-37 · Items Not Deductible by Corporations
  21. 40-18-38 · Additional Deductions Allowed for Corporations; Credits
  22. 40-18-39 · Corporate Returns
  23. 40-18-39.1 · Business Interest Expense Deduction Limitations
  24. 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
  25. 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
  26. 40-18-41 · Amortization of Ad Valorem Tax
  27. 40-18-42 · Time and Methods of Payment of Tax
  28. 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
  29. 40-18-44 · Installment Method
  30. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  31. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  32. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  33. 40-18-54 · Supervision of Assessment and Collection
  34. 40-18-55 · Statement to Be Furnished by Taxpayer
  35. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  36. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  37. 40-18-58 · Appropriation
  38. 40-18-59 · Additional Appropriations
  39. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  40. 40-18-61 · Restaurant Revitalization Grant Monies
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