Trusts for qualified deferred compensation plans exempt
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AR Code › Title 26 › Chapter 51 › Subchapter 3 › Section 26-51-308
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An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.
An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.
Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.
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