Article 6 - ALABAMA S CORPORATIONS
- Section 40-18-160 - General provisions
- Section 40-18-161 - Determination of taxable income
- Section 40-18-162 - Determination of tax of shareholder
- Section 40-18-163 - Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary
- Section 40-18-164 - Increase or decrease in basis of shareholder's stock; special rules
- Section 40-18-165 - Distribution of property generally
- Section 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
- Section 40-18-167 - Applicability of chapter
- Section 40-18-168 - "Carryforward" and "carryback" provisions
- Section 40-18-169 - Adjustments to earnings and profits
- Section 40-18-170 - Circumstances under which corporation treated as partnership; "two-percent shareholder" defined
- Section 40-18-171 - Determination of shareholder's pro rata share; "affected shareholders" defined
- Section 40-18-172 - "Post-termination transition period" and "determination" defined
- Section 40-18-173 - Interpretation of article generally
- Section 40-18-174 - Tax imposed on certain built-in gains
- Section 40-18-175 - Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts
- Section 40-18-176 - Nonresident shareholder composite returns