| Code of Alabama |
| Match Context and Document information |
| URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/10A-10-1.23.htm |
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| Depth: | 0 singles |
| Size: | 905 bytes |
| Modified: | 2011-01-17 15:28:26 |
| Categories: | -None- |
| Title: | 10A-10-1.23 |
| Description: | -None- |
| Keywords: | -None- |
| Meta data: | -None- |
| Body: | Section 10A-10-1.23 Treatment of corporate real estate investment trust. A domestic or foreign corporation or any "qualified REIT subsidiary" of the domestic or foreign corporation as defined in 26 U.S.C. Section 856(i), otherwise in compliance with the provisions of Chapters 1 and 2, that elects to be treated as a real estate investment trust under 26 U.S.C. Section 856, as amended from time to time, shall compute its Alabama income tax in accordance with Section 10A-10-1.21. (Acts 1995, No. 95-628, p. 1317, §23; §10-13-23; amended and renumbered by Act 2009-513, p. 967, §310.) |