GroundRules
Ala. Code § 40-18-173: Interpretation of Article Generally.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 6 Alabama S Corporations.
Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
Collected 2026-09-03T14:01:52Z. Source file · JSON