Statutes and regulations

Section 40-18-35.2 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 951A, Etc

Ala. Code § 40-18-35.2 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-35.2

All amounts included in income under 26 U.S.C. § 951A shall be deducted from federal taxable income for purposes of computing taxable income under this chapter. … The deduction provided by 26 U.S.C. § 250 shall apply only to the extent the same income was included in Alabama taxable income under this chapter.

Section 40-18-35.3 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2)

Ala. Code § 40-18-35.3 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-35.3

The amount of any contribution by the State of Alabama or any political subdivision thereof computed in accordance with 26 U.S.C. § 118(b)(2), to the extent that the amount is included in the corporation … ’s federal taxable income pursuant to 26 U.S.C. § 118(b)(2) shall be deducted from federal taxable income for purposes of computing taxable income under this chapter.

Section 27-12A-7 Enforcement

Ala. Code § 27-12A-7 · Alabama · Statutes

Title 27 › Chapter 12A › Section 27-12A-7

(c) Nothing in this chapter shall be construed as state regulation of self-insured employee welfare benefit plans as defined in the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et … . § 1001 et seq.

Section 40-18-80 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals

Ala. Code § 40-18-80 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-80

(b) For the purposes of this section: (1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2; (2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 … refers to Section 31; (3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter

Section 40-18-80.1 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations

Ala. Code § 40-18-80.1 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-80.1

taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i) shall be ignored for Alabama purposes; (3) Section 40-18-31 shall be substituted when 26 U.S.C. § 6655 refers to Section 11; (4) The terms … 1201(a) and subchapter L of Chapter 1 referred to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes; (5) Sections 40-18-35(e), 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23

Section 40-18-6 Gain or Loss - Basis of Property; Adjusted Basis

Ala. Code § 40-18-6 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-6

The basis of property received by a distributee in a transaction described in subsection (e) or (f) of Section 40-18-8 shall be determined in accordance with 26 U.S.C. § 358. … The basis of property acquired by a corporation in a transaction described in subsection (e) or (f) of Section 40-18-8 shall be determined in accordance with 26 U.S.C. § 362.

Section 10A-10-1.21 Income Tax

Ala. Code § 10A-10-1.21 · Alabama · Statutes

Title 10A › Chapter 10 › Section 10A-10-1.21

(a) A real estate investment trust shall be subject to the tax imposed by Section 40-18-31, provided, that for purposes of Section 40-18-33, the “net income” of a real estate investment trust shall mean … (3) The net income shall be computed without regard to application by Section 40-18-13, or 26 U.S.C. Section 443(b), relating to computation of tax on change of annual accounting period.

Section 40-18-39.1 Business Interest Expense Deduction Limitations

Ala. Code § 40-18-39.1 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-39.1

40-18-39(b)(2), on the basis of the Alabama consolidated return group … 40-18-39(b)(1), which files an Alabama consolidated return as defined in Section 40-18-39(b)(2), to the Alabama consolidated return group

Section 40-16-1.1 Taxation of Trust as Financial Institution

Ala. Code § 40-16-1.1 · Alabama · Statutes

Title 40 › Chapter 16 › Section 40-16-1.1

(a) For purposes of this section, “trust” shall have the same meaning given to it in Section 40-18-1. … subsections (a), (b), (d), (e), (f), (h), and (i) of Section 40-18-25.

Section 40-18-25.1 Estates and Trusts - Exemptions

Ala. Code § 40-18-25.1 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-25.1

(b) The taxation of distributions from a trust described in 26 U.S.C. § 401 that constitutes a “defined contribution plan” as defined in 26 U.S.C. § 414(i) shall be determined in accordance with 26 U.S.C … -15 or corresponding provisions of prior laws of Alabama, or in the case of salary reduction plans, were not excluded from gross income under Section 40-18-14.

Section 40-2A-11.1 Civil Penalties for Unethical Tax Preparation Conduct

Ala. Code § 40-2A-11.1 · Alabama · Statutes

Title 40 › Chapter 2A › Section 40-2A-11.1

income tax imposed by Chapter 18. … The person has engaged in any conduct subject to penalty under 26 U.S.C. §6700 or 26 U.S.C. §6701. b. Injunctive relief is appropriate to prevent recurrence of such conduct.

Section 37-12-3 Rules and Regulations Governing

Ala. Code § 37-12-3 · Alabama · Statutes

Title 37 › Chapter 12 › Section 37-12-3

. §796(17)-(22) and 16 U.S.C. §824 a-3 (Supp. … V); such regulations being embodied in 18 Code of Federal Regulations Sections 292.101 through 292.602. Said regulations are incorporated by reference as if fully set out herein.

Section 6-5-348 Immunity for Federal Firearm Licensees Who Enter into Firearm Hold Agreements Under Certain Conditions

Ala. Code § 6-5-348 · Alabama · Statutes

Title 6 › Chapter 5 › Section 6-5-348

Any person who is licensed pursuant to 18 U.S.C. Chapter 44. (2) FIREARM. The same meaning as provided in 18 U.S.C. § 921. (3) FIREARM HOLD AGREEMENT.

Section 40-16-11 Transition Rules for Financial Institution Excise Tax Reform Act of 2019

Ala. Code § 40-16-11 · Alabama · Statutes

Title 40 › Chapter 16 › Section 40-16-11

. § 243 if received from an entity that is not a REIT, as defined in Section 40-18-1(27). … , as defined in Section 40-18-1(27).

Section 31-2A-14 (Article 14.) Delivery of Offenders to Civil Authorities

Ala. Code § 31-2A-14 · Alabama · Statutes

Title 31 › Chapter 2A › Section 31-2A-14

A person subject to this code accused of an offense against civil authority is also subject to the Interstate Agreement on Detainers Act, 18 U.S.C. Appendix 2.

Section 40-18-62 Amortization of Research and Experimental Expenditures Under the Federal Tax Cuts and Jobs Act

Ala. Code § 40-18-62 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-62

(a) Effective for tax years beginning on or after January 1, 2024, research and experimental expenditures for Alabama tax purposes under Chapter 16 and Chapter 18 shall not follow the provisions of 26 … U.S.C § 174, as amended by the Tax Cuts and Jobs Act (TCJA), P.L. 115-97.

Section 13A-10-240 Definitions. (Amended by 2026-367)

Ala. Code § 13A-10-240 · Alabama · Statutes

Title 13A › Chapter 10 › Section 13A-10-240

A destructive device as defined in 18 U.S.C. § 921. b. … A weapon involving a biological agent, toxin, or vector, as those terms are defined in 18 U.S.C. § 178. d.

Section 40-18-160 General Provisions

Ala. Code § 40-18-160 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-160

(a) An Alabama S corporation shall not be subject to the tax imposed by Section 40-18-31. … With respect to which there is in effect an election under 26 U.S.C. §1361(b)(3) to treat such corporation as a qualified subchapter S subsidiary; and b.

Rule 33.1. Scope; definitions

Ala. R. Crim. P. 33.1 · Alabama · Court rules

Alabama Rules of Court › Alabama Rules of Criminal Procedure › Ala. R. Crim. P. 33.1

It is similar to 18 U.S.C. § 401 (1970) and comports with Ala.Code 1975, § 12-1-7. 18 U.S.C ntempt proceedings arising out of criminal cases. Rule 33.1(b) defines various types of contempt. … It is similar to 18 U.S.C. § 401 (1970) and comports with Ala.Code 1975, § 12-1-7. 18 U.S.C. § 401 (1970) defines “criminal contempt” to include the following conduct: “(1) Misbehavior of any person

Section 40-18-25 Estates and Trusts

Ala. Code § 40-18-25 · Alabama · Statutes

Title 40 › Chapter 18 › Section 40-18-25

the trust that consists of stock in one or more Alabama S corporations, as defined in Section 40-18-160, shall be treated as a separate trust. … (g) Except as may be provided for by the Department of Revenue regulations, any trust described in 26 U.S.C. §671 shall be subject to the filing and reporting requirements of Section 40-18-29.