01Interest Or Other Income Received From Obligations Of The United States Or Its Possessions, Agencies, Or Instrumentalities. Section 40-18-4, Code of Ala. 1975 is superseded by § 40-18-14(2) d which excludes this interest income from obligations of the United States or its possessions, agencies or instrumentalities from gross income.
Author: John Burgess
Ala. Admin. Code r. 810-3-4-.01
Statutory Authority: Code of Ala. 1975, §§ 40-18-4, 40-18-57.