Acknowledgments
About the Senior Legal Advisor to CSC Publishing
Table of Sections Affected by 2025 Legislation
Table of New Annotations
Analysis of Select 2025 Legislative Changes to Alabama Laws Governing Business Entities
Summary of Alabama Full-Text Cases of Interest
Alabama Fee Schedule
Title 10A. Alabama Business and Nonprofit Entities Code
- Chapter 1. General Provisions
- Chapter 2. Business Corporations [Repealed]
- Chapter 2A. Alabama Business Corporation Law
- Chapter 3. Nonprofit Corporations
- Chapter 3A. Alabama Nonprofit Corporation Law
- Chapter 4. Professional Corporations
- Chapter 5. Limited Liability Companies
- Chapter 5A. Alabama Limited Liability Company Law
- Chapter 6 through 7. Reserved
- Chapter 8. General Partnerships
- Chapter 8A. Alabama Partnership Law
- Chapter 9. Alabama Uniform Limited Partnership Act of 2010
- Chapter 9A. Alabama Limited Partnership Law
- Chapter 10. Real Estate Investment Trusts
- Chapter 11. Employee Cooperative Corporations
- Chapter 12 through 15. Reserved
- Chapter 16. Business Trusts
- Chapter 17. Unincorporated Nonprofit Associations
- Chapter 18 through 19. Reserved
- Chapter 20. Special Purpose Entities
- Chapter 21. Certain Powers, Rights, and Duties of Corporations
- Chapter 22 through 29. Reserved
- Chapter 30. Provisions Applicable to Existing Entities of A Type That May No Longer Be Formed: Unincorporated Professional Associations and Close Corporations
Title 6. Civil Practice
- Chapter 3. Venue [Selected section]
- Chapter 5. Actions [Selected section]
- Chapter 6. Remedies
- Chapter 10. Exemptions [Selected section]
Title 7. Commercial Code
- Article 1. General Provisions
- Article 8. Investment Securities
- Article 9A. Secured Transactions
- Article 12. Controllable Electronic Records
- Article 12A. Transitional Provisions for Uniform Commercial Code Amendments
Title 8. Commercial Law and Consumer Protection
- Chapter 1A. Uniform Electronic Transactions Act
- Chapter 6. Securities
- Chapter 12. Trademarks, Names, Marks, Devices, and Labels
Title 19. Commercial Law and Consumer Protection
- Chapter 4. Securities Held by Fiduciaries
Title 35. Property
- Chapter 12. Lost or Unclaimed Property
Title 40. Revenue & Taxation
- Chapter 1. General Provisions [Selected section]
- Chapter 7. Assessment of Taxes Generally [Selected section]
- Chapter 9. Exemptions from Taxation and Licenses [Selected sections]
- Chapter 14A. Alabama Business Privilege and Corporation Shares Tax Act of 1999
- Chapter 14B. Certified Capital Company; Premium Tax Credit
- Chapter 18. Income Taxes
Alabama Administrative Code
Alabama Department of Revenue
- Chapter 810-2-8: Alabama Business Privilege Tax and Corporate Shares Tax
- Chapter 810-3-6: Gain or Loss - Basis of Property; Adjusted Basis
- Chapter 810-3-21: Credit for Taxes Paid on Income from Sources Outside the State
- Chapter 810-3-24.2: Pass-Through Entity Composite Returns and Qualified Investment Partnership (QIP) Requirements
- Chapter 810-3-28: Partnership Returns
- Chapter 810-3-31: Imposition of Income Tax on Corporations
- Chapter 810-3-32: Exemption of Certain Organizations, Associations, Etc.
- Chapter 810-3-35: Deductions Allowed Corporations Generally
- Chapter 810-3-35.1: Assessment of Income Taxes - Deduction for a Limited Net Operating Loss Carryforward for Corporations
- Chapter 810-3-36: Pass-Through
- Chapter 810-3-38: Additional Credits and Deductions Allowed for Corporations
- Chapter 810-3-39: Corporation Returns
- Chapter 810-3-160: Requirements for Qualification as an Alabama S Corporation
- Chapter 810-3-161: Computing Taxable Income of an Alabama S Corporation
- Chapter 810-3-162: Income to be Reported by Shareholders
- Chapter 810-3-163: Taxation of Transactions Individuals Related to Shareholders of an Alabama S Corporation
- Chapter 810-3-164: Computation of Adjustments to a Shareholder's Basis in the Stock and Indebtedness of an Alabama S Corporation
- Chapter 810-3-165: Taxation of Actual Distributions by an Alabama S Corporation
- Chapter 810-3-166: Computation of the Alabama Accumulated Adjustments Account
- Chapter 810-3-168: Net Operating Loss Deduction Not Applicable to an Alabama S Corporation
- Chapter 810-3-169: Adjustments to the Earnings and Profits Account of an Alabama S Corporation
- Chapter 810-3-171: Computation of Each Shareholder's Share of the Income, Loss, Deduction & Credit from an Alabama S Corporation
- Chapter 810-3-172: Computation of the Transition Period After Termination of Status as an Alabama S Corporation
- Chapter 810-3-173: Application of Internal Revenue Service Rules and Regulations to Alabama S Corporations and Their Shareholders
Appendix A: Alabama Full-Text Cases of Interest
Appendix B: List of Alabama Business Entity Forms
Index
Alabama Business Entity Forms – Available on LexisNexis Store Download Center