GroundRules
Ala. Code § 40-18-31.1: Election for Foreign Corporations to Classify Dividend Income from Certain Subsidiaries as Business or Nonbusiness Income.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 1 General Provisions.
Repealed by Act 99-664, effective Dec. 31, 2000.
Collected 2026-09-03T14:01:51Z. Source file · JSON