Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 18 — INCOME TAXES. > Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

Section 40-18-31.1 Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

Section 40-18-31.1

Election for foreign corporations to classify dividend income from certain subsidiaries as business or nonbusiness income.

Repealed by Act 99-664, effective Dec. 31, 2000.

(Acts 1995, No. 95-591, p. 1251, §1.)