{"data":{"id":"us-al/ala.-code-40-18-37","jurisdiction":"us-al","citation":"Ala. Code § 40-18-37","heading":"Items Not Deductible by Corporations.","body":"In computing net income of corporations, no deduction shall in any case be allowed in respect to any of the items specified in Section 40-18-17.","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=40-18-37","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"dba2c5abd2ff1ef7a6dfb43a120bae1e88600611cd5d91048d720c929f07206d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-36","next":"us-al/ala.-code-40-18-38"},"notice":"GroundRules: Original legal text. Not legal advice."}