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us-al/statute/title-40/chapter-18/article-6 — Alabama S Corporations · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-18
Alabama S Corporations
17 sections
40-18-160
General Provisions
40-18-161
Determination of Taxable Income
40-18-162
Determination of Tax of Shareholder
40-18-163
Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary
40-18-164
Increase or Decrease in Basis of Shareholder’s Stock; Special Rules
40-18-165
Distribution of Property Generally
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
40-18-167
Applicability of Chapter
40-18-168
“Carryforward” and “Carryback” Provisions
40-18-169
Adjustments to Earnings and Profits
40-18-170
Circumstances Under Which Corporation Treated as Partnership; “Two-Percent Shareholder” Defined
40-18-171
Determination of Shareholder’s Pro Rata Share; “Affected Shareholders” Defined
40-18-172
“Post-Termination Transition Period” and “Determination” Defined
40-18-173
Interpretation of Article Generally
40-18-174
Tax Imposed on Certain Built-In Gains
40-18-175
Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts
40-18-176
Nonresident Shareholder Composite Returns
