{"data":{"id":"us-al/ala.-code-40-18-173","jurisdiction":"us-al","citation":"Ala. Code § 40-18-173","heading":"Interpretation of Article Generally.","body":"Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 6 Alabama S Corporations."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-173","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"83c59db322bcfcbcce559e5460f0bed865868559758deffd69a621f7a114dc27","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-172","next":"us-al/ala.-code-40-18-174"},"notice":"GroundRules: Original legal text. Not legal advice."}