Alabama Statutes
§ 40-18-33 — Corporate Income Tax - Taxable Income
Alabama § 40-18-33
This text of Alabama § 40-18-33 (Corporate Income Tax - Taxable Income) 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 § 40-18-33 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §400; Act 98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-33, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-33.