Recognition of Gain or Loss | Midpage

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Alabama Administrative Code

Chapter 810-3-8

Recognition of Gain or Loss

Alabama Department of Revenue

810-3-8-.01Recognition Of Gain Or Loss 810-3-8-.02Like-Kind Exchanges Of Property Held For Productive Use In Trade Or Business Or For Investment 810-3-8-.03Stock For Stock Of The Same Corporation 810-3-8-.04Exchanges In Pursuance Of A Plan Of Reorganization 810-3-8-.05Transfer Of Property To Corporation Controlled By Transferor 810-3-8-.06Involuntary Conversions 810-3-8-.08Exchange Of Stock For Property 810-3-8-.09Complete Liquidation Of Subsidiaries 810-3-8-.10Gain Or Loss On Certain Liquidations 810-3-8-.11Election To Recognize Gain On Certain Liquidations 810-3-8-.18Recognition Of Gain Or Loss On Transfer Of Property To A Spouse Or Former Spouse 810-3-8-.19Sales Of Stock To Employee Stock Ownership Plans Or Certain Cooperatives 810-3-8-.20Recognition Of Gain Or Loss On Transfer Of Property To And Distribution Of Property By A Subchapter K Entity