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Code of Alabama
Title 40
Chapter 18
Article 6
Alabama S Corporations
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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.