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Section 16-44A-34 Exemption from State and Local Taxes; Acts in Agreement Authorized
Ala. Code § 16-44A-34 · Alabama · Statutes
Title 16 › Chapter 44A › Section 16-44A-34
Provided that the trust’s “unrelated business taxable income” as determined in accordance with 26 U.S.C. §512, as in effect from time to time, shall be subject to the tax levied by Section 40-18-31, as … The trust is authorized to solicit gifts and donations, and all gifts, grants, devises, and bequests shall be deductible from state income taxes in accordance with Section 40-18-15.
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-18-532 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-532
The taxes otherwise due under Sections 27-3-29, 27-4A-3, 40-16-4, or 40-18-2. (2) AUTHORITY. The Alabama Housing Finance Authority or its successor authority or agency. (3) AWARD. … The amount of workforce housing tax credits recaptured or otherwise disallowed under Section 40-18-533(e) in the preceding fiscal year. (6) CREDIT PERIOD.
In forcecompiled textSnapshot as of Aug 14, 2026Rule 508. Secrets of state and other official information: Governmental privileges
Ala. R. Evid. 508 · Alabama · Court rules
Alabama Rules of Court › Alabama Rules of Evidence › Ala. R. Evid. 508
Compare 18 U.S.C. § 3500 5 U.S.C. § 552(b)(5) (1994) (section of Freedom of Information Act that exempts such communications from its coverage). … U.S.C. § 3500(d).
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-91 Wager Proceeds; Withholding of State Income Tax
Ala. Code § 40-18-91 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-91
Each person required to make withholding of state income taxes, who shall fail to do so, shall be personally liable for all amounts required to be withheld as provided in Sections 40-18-74, 40-18-76, 40 … Furthermore, the payer shall report to the Department of Revenue the payment of all such proceeds from wagers in those amounts as the same are required to be reported pursuant to 26 U.S.C. §6041, as amended
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-14A-1 · Alabama · Statutes
Title 40 › Chapter 14A › Section 40-14A-1
An S corporation defined under Section 40-18-160. (b) C CORPORATION. A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of 1986, as amended from time to time. … stock and without regard to the fifty percent limitations contained in 26 U.S.C. §318(a)(2)(C) and 26 U.S.C. §318(a)(3)(C)).
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-18-24.3 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-24.3
(a) Notwithstanding any other provision of this chapter to the contrary, including Sections 40-18-2 and 40-18-24.2, no income tax shall be due the State of Alabama from a nonresident member of a qualified … of 26 U.S.C. §318.
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-18-175 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-175
under subdivisions (a)(14) and (a)(15) of Section 40-18-35 and under Section 40-18-35.1 … (3) The terms “passive investment income” and “gross receipts” shall have the same respective meanings as when used in 26 U.S.C. § 1362(d)(3).
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-32 Corporate Income Tax - Exemptions
Ala. Code § 40-18-32 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-32
With the exception of unrelated business taxable income determined in accordance with 26 U.S.C. § 512, the tax imposed by Section 40-18-31 shall not apply to the organizations referred to in 26 U.S.C. … turning back the proceeds of sales, less the necessary selling expenses, on the basis of quantity of produce furnished by them; (3) Federal land banks and national farm loan associations as provided in 12 U.S.C
In forcecompiled textSnapshot as of Aug 14, 2026Section 19-1A-7 Disclosure of Content of Electronic Communications of Deceased User
Ala. Code § 19-1A-7 · Alabama · Statutes
Title 19 › Chapter 1A › Section 19-1A-7
U.S.C. … Section 2701 et seq., as amended, 47 U.S.C.
In forcecompiled textSnapshot as of Aug 14, 2026Section 41-10-46.01 Investment by Qualified Funds
Ala. Code § 41-10-46.01 · Alabama · Statutes
Title 41 › Chapter 10 › Section 41-10-46.01
Rural areas described in Section 40-18-376.1(a). 2. Technology companies which meet all the criteria in Section 40-18-376.3(c), or facilities to house such companies. 3. … as defined by 26 U.S.C. § 45(D)(e)
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-161 Determination of Taxable Income
Ala. Code § 40-18-161 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-161
(4) Medical expenses otherwise allowed by Section 40-18-15, subdivision (a)(13). (5) Alimony otherwise allowed by Section 40-18-15, subdivision (a)(18). … The term “LIFO method” means the method authorized by 26 U.S.C. § 472. b.
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-18-460 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-460
(a) Any tax credits or advance refund amounts received as a result of the federal Coronavirus Aid, Relief, and Economic Security Act, as provided in 26 U.S.C. § 6428, or as a result of Section 272 of the … calculations in determining a taxpayer’s federal income tax deduction pursuant to Section 40-18-15.
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-8 Gain or Loss - Recognition
Ala. Code § 40-18-8 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-8
Except as provided in this section, upon the sale or exchange of property, the entire amount of the gain or loss determined under Section 40-18-7 shall be recognized. … with 26 U.S.C. § 1031.
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-376.4 Qualifying Projects by Underrepresented Companies
Ala. Code § 40-18-376.4 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-376.4
(3) The investment credit provided in Section 40-18-376(a) shall have an incentive period not to exceed 15 years. … all the criteria in subdivision (1) or (2): (1) The company is a for-profit business headquartered in a community eligible for investment through the federal New Markets Tax Credit program under 26 U.S.C
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-15 Deductions for Individuals Generally. (Amended by Act 2026-604)
Ala. Code § 40-18-15 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-15
(18) Moving expenses paid or incurred during the taxable year as allowed under 26 U.S.C. § 217 (relating to moving expenses). … Taxpayers filing jointly as defined in Section 40-18-27 may elect to take the optional standard deduction of 20 percent of the adjusted gross income or $4,000, whichever is the lesser.
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 40-2A-17 · Alabama · Statutes
Title 40 › Chapter 2A › Section 40-2A-17
For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more organizations, trades, or businesses (whether or not affiliated within the … meaning of 26 U.S.C. § 1504) owned or controlled directly or indirectly by the same interests, the Commissioner of the Alabama Department of Revenue may distribute, apportion, or allocate gross income,
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-35.1 Carry Forward of Net Operating Losses
Ala. Code § 40-18-35.1 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-35.1
In computing the taxable income of corporations subject to income tax as outlined in Section 40-18-35, there shall be allowed, in addition to the deductions specified therein, a deduction for the sum of … gains of a gain corporation within the meaning of 26 U.S.C. § 384, only the net operating losses as are allowable in accordance with 26 U.S.C. §§ 381, 382, and 384 shall be allowed as a deduction under
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-164 Increase or Decrease in Basis of Shareholder’s Stock; Special Rules
Ala. Code § 40-18-164 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-164
(3) This section and Sections 40-18-162 and 40-18-163 shall be applied before determining the amount of loss in any taxable year of the shareholder or the corporation in which the security or debt becomes … Alabama S corporation by reason of the death of a decedent or by bequest, devise, or inheritance, then the treatment of any item of income of the S corporation shall be determined in accordance with 26 U.S.C
In forcecompiled textSnapshot as of Aug 14, 2026Ala. Code § 41-9-649 · Alabama · Statutes
Title 41 › Chapter 9 › Section 41-9-649
No. 103-159), the relevant portion of which is codified at 18 U.S.C. §922 (t).
In forcecompiled textSnapshot as of Aug 14, 2026Section 40-18-27 Individual Taxpayer’s Returns; Liability of Innocent Spouse
Ala. Code § 40-18-27 · Alabama · Statutes
Title 40 › Chapter 18 › Section 40-18-27
(b) A taxpayer other than a resident shall not be entitled to the deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the taxpayer files a complete return showing the gross income of the taxpayer … foregoing, a husband or wife shall be relieved of certain liabilities to the same extent and in the same manner as allowed by the Internal Revenue Code for federal income tax purposes, including Title 26 U.S.C
In forcecompiled textSnapshot as of Aug 14, 2026
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