Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-8 - RECOGNITION OF GAIN OR LOSS
Section 810-3-8-.03 - Stock For Stock Of The Same Corporation
Universal Citation: AL Admin Code R 810-3-8-.03
Current through Register Vol. 42, No. 11, August 30, 2024
Federal regulations and decisions of federal courts and agencies regarding the exchange of stock for stock of the same corporation will generally be followed in the interpretation of this rule. See also Rule 810-3-1.1 -.01, Operating Rules for, Interpretation of federal statutes adopted by the Alabama Legislature.
Authors: Verlon R. Frost, Jeff Taylor, Ed Cutter, CPA
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-5, 40-18-8.
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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