{"data":{"id":"us-al/ala.-code-10a-10-1.23","jurisdiction":"us-al","citation":"Ala. Code § 10A-10-1.23","heading":"Treatment of Corporate Real Estate Investment Trust.","body":"A domestic or foreign corporation or any “qualified REIT subsidiary” of the domestic or foreign corporation as defined in 26 U.S.C. Section 856(i), otherwise in compliance with the provisions of Chapters 1 and 2, that elects to be treated as a real estate investment trust under 26 U.S.C. Section 856, as amended from time to time, shall compute its Alabama income tax in accordance with Section 10A-10-1.21.","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-10-1.23","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"f05462fb5a3a83973b762fa206e529bf1801b1eecc13be350e3deec290114a78","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-10a-10-1.22","next":"us-al/ala.-code-10a-10-1.24"},"notice":"GroundRules: Original legal text. Not legal advice."}