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Alabama · Through Act 2026-611

Ala. Code § 40-18-37: Items Not Deductible by Corporations.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 1 General Provisions.

In computing net income of corporations, no deduction shall in any case be allowed in respect to any of the items specified in Section 40-18-17.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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