Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-173 - APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND THEIR SHAREHOLDERS
Section 810-3-173-.01 - Applicability Of Federal Rules And Regulations
Universal Citation: AL Admin Code R 810-3-173-.01
Current through Register Vol. 42, No. 11, August 30, 2024
The Alabama law regarding S corporations is substantially similar to federal law regarding S corporations. Therefore, rules and regulations of the Internal Revenue Service interpreting federal S corporation law will be given due consideration in interpreting Alabama S corporation laws to the extent the federal llaw is not inconsistent with Alabama law. See also Rule 810-3-1.1 -.01, Operating Rules.
Author: Ed Cutter, CPA
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-57, 40-18-173.
History: Adopted November 13, 1985. Amended: Filed March 31, 2000; effective May 5, 2000.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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