Section 40-18-163 Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary. — United States — Alabama law | Esheria

Section 40-18-163 Adjustments for Services Rendered or Capital Furnished by Spouse, Etc., of Shareholder or Beneficiary.

The Department of Revenue must adjust the tax items of certain family members of Alabama S corporation shareholders when they provide services or capital without reasonable compensation.

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Jurisdiction
United States — Alabama
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Official source
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corporate taxation income adjustments

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