GroundRules
Ala. Code § 40-18-11: Inventory.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 1 General Provisions.
Whenever in the opinion of the Department of Revenue the use of inventories is necessary in order clearly to determine the income of any taxpayer, the inventory shall be taken by such taxpayer in accordance with the methods and procedures prescribed in 26 U.S.C. §§263A, 471, 472, 473 and 474.
Collected 2026-09-03T14:01:51Z. Source file · JSON