Alabama § 10A-10-1.23 Treatment of Corporate Real Estate Investment Trust

Alabama Statutes

§ 10A-10-1.23 — Treatment of Corporate Real Estate Investment Trust

Alabama § 10A-10-1.23

Title 10AAlabama Business and Nonprofit Entities Code

Ch. 10Real Estate Investment Trusts

This text of Alabama § 10A-10-1.23 (Treatment of Corporate Real Estate Investment Trust) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 10A-10-1.23 (2026).

Text

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.

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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.