Article
Alabama S Corporations
- Ala. Code § 40-18-160— General Provisions.
- Ala. Code § 40-18-161— Determination of Taxable Income.
- Ala. Code § 40-18-162— Determination of Tax of Shareholder.
- Ala. Code § 40-18-163— Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary.
- Ala. Code § 40-18-164— Increase or Decrease in Basis of Shareholder’s Stock; Special Rules.
- Ala. Code § 40-18-165— Distribution of Property Generally.
- Ala. Code § 40-18-166— “Accumulated Adjustments Account” Defined; Application Generally; “S Period” Defined; Applicability of Subdivision (C)(1) of Section 40-18-165 to Certain Distributions; “Affected Shareholder” Defined.
- Ala. Code § 40-18-167— Applicability of Chapter.
- Ala. Code § 40-18-168— “Carryforward” and “Carryback” Provisions.
- Ala. Code § 40-18-169— Adjustments to Earnings and Profits.
- Ala. Code § 40-18-170— Circumstances Under Which Corporation Treated as Partnership; “Two-Percent Shareholder” Defined.
- Ala. Code § 40-18-171— Determination of Shareholder’s Pro Rata Share; “Affected Shareholders” Defined.
- Ala. Code § 40-18-172— “Post-Termination Transition Period” and “Determination” Defined.
- Ala. Code § 40-18-173— Interpretation of Article Generally.
- Ala. Code § 40-18-174— Tax Imposed on Certain Built-In Gains.
- Ala. Code § 40-18-175— Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts.
- Ala. Code § 40-18-176— Nonresident Shareholder Composite Returns.