{"data":{"id":"us-al/ala.-code-40-18-11","jurisdiction":"us-al","citation":"Ala. Code § 40-18-11","heading":"Inventory.","body":"Whenever in the opinion of the Department of Revenue the use of inventories is necessary in order clearly to determine the income of any taxpayer, the inventory shall be taken by such taxpayer in accordance with the methods and procedures prescribed in 26 U.S.C. §§263A, 471, 472, 473 and 474.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-11","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"d8d34706332c2724d35a158801a862119787bfb3da864c5cd6b3b9bd9bab49bd","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-9","next":"us-al/ala.-code-40-18-12"},"notice":"GroundRules: Original legal text. Not legal advice."}