{"data":{"id":"us-al/ala.-code-10a-10-1.04","jurisdiction":"us-al","citation":"Ala. Code § 10A-10-1.04","heading":"Construction with Other Law.","body":"(a) This chapter does not limit present law as it applies to the creation of or doing business in the state by:\n(1) A common-law trust.\n(2) A business trust.\n(3) A Massachusetts trust.\n(b) To the extent any provision of this chapter is contrary to or inconsistent with 26 U.S.C. Sections 856 to 860, inclusive, of the U.S. Internal Revenue Code, as amended from time to time, or the rulings and regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections, rulings, and regulations.","path":["Title 10A Alabama Business and Nonprofit Entities Code.","Chapter 10 Real Estate Investment Trusts."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=10A-10-1.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"30883fed8d0fa9c9356b4b56b25a2fe0dd216f81b6b74761bee7bf3856e17694","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-10a-10-1.03","next":"us-al/ala.-code-10a-10-1.05"},"notice":"GroundRules: Original legal text. Not legal advice."}