Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-8 - RECOGNITION OF GAIN OR LOSS
Section 810-3-8-.18 - Recognition Of Gain Or Loss On Transfer Of Property To A Spouse Or Former Spouse
Universal Citation: AL Admin Code R 810-3-8-.18
Current through Register Vol. 42, No. 11, August 30, 2024
The amount of gain or loss on the transfer of property to a spouse or former spouse shall be determined in accordance with 26 U.S.C. § 1041. For interpretation of federal statutes adopted by the Alabama Legislature see Rule 180-3-1.1-.01, Operating Rules.
Authors: Brenda J. Fincher, Judy A. Robbins
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-8.
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