Ala. Code § 40-18-37

Items Not Deductible by Corporations.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §404.)

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.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.