{"data":{"id":"us-al/ala.-code-40-18-33","jurisdiction":"us-al","citation":"Ala. Code § 40-18-33","heading":"Corporate Income Tax - Taxable Income.","body":"In the case of a corporation subject to the tax imposed by Section 40-18-31, the term “taxable income” means federal taxable income without the benefit of federal net operating losses plus the additions prescribed and less the deductions and adjustments allowed by this chapter and as allocated and apportioned to Alabama.","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=40-18-33","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"9d0098a0046084cedab24e37c80793a18ebc6cf4eaa5b63df3115e1d269ff4e5","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-32","next":"us-al/ala.-code-40-18-34"},"notice":"GroundRules: Original legal text. Not legal advice."}