Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-8 - RECOGNITION OF GAIN OR LOSS
- Section 810-3-8-.01 - Recognition Of Gain Or Loss
- Section 810-3-8-.02 - Like-Kind Exchanges Of Property Held For Productive Use In Trade Or Business Or For Investment
- Section 810-3-8-.03 - Stock For Stock Of The Same Corporation
- Section 810-3-8-.04 - Exchanges In Pursuance Of A Plan Of Reorganization
- Section 810-3-8-.05 - Transfer Of Property To Corporation Controlled By Transferor
- Section 810-3-8-.06 - Involuntary Conversions
- Section 810-3-8-.07 - Rollover Of Gain On Sale Of Principal Residence
- Section 810-3-8-.08 - Exchange Of Stock For Property
- Section 810-3-8-.09 - Complete Liquidation Of Subsidiaries
- Section 810-3-8-.10 - Gain Or Loss On Certain Liquidations
- Section 810-3-8-.11 - Election To Recognize Gain On Certain Liquidations
- Section 810-3-8-.12 - Reserved
- Section 810-3-8-.13 - Recognition of Gain by Target Corporations (Repealed)
- Section 810-3-8-.14 - Taxability of Corporation on Distribution (Repealed)
- Section 810-3-8-.15 - Nonrecognition Of Gain On Liquidation By Corporation
- Section 810-3-8-.16 - Gain or Loss Recognized on Property in Complete Liquidation (Repealed)
- Section 810-3-8-.17 - Definition Of Reorganization Terms
- Section 810-3-8-.18 - Recognition Of Gain Or Loss On Transfer Of Property To A Spouse Or Former Spouse
- Section 810-3-8-.19 - Sales Of Stock To Employee Stock Ownership Plans Or Certain Cooperatives
- Section 810-3-8-.20 - Recognition Of Gain Or Loss On Transfer Of Property To And Distribution Of Property By A Subchapter K Entity
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