Section 40-18-417.8 Claiming of Credit by Subsidiary of Parent or Holding Company in Certain Circumstances.
A subsidiary may claim a credit issued to a parent or holding company if both are filing in an Alabama consolidated return and the tax year begins on or after January 1, 2021.
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- en
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administrative rulemaking consolidated returns corporate tax credits
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Section 40-18-417.8 Claiming of Credit by Subsidiary of Parent or Holding Company in Certain Circumstances.
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