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ALABAMA DEPARTMENT OF REVENUE
ADMINISTRATIVE CODE
CHAPTER 810-3-173
Application of Internal Revenue Service Rules and Regulations to Alabama S Corporations and their Shareholders
TABLE OF CONTENTS
810-3-173-.01 Applicability of Federal Rules & Regulations. 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 law to the extent the federal law is not inconsistent with Alabama law. See also Rule 810-3-1.1-.01, Operating Rules.
Author: Ed Cutter, CPA Authority: ยงยง 40-2A-7(a)(5), 40-18-57 and 40-18-173, Code of Alabama 1975 History: Adopted November 13, 1985. Amended: Filed March 31, 2000, effective May 5, 2000.