810-3-15-.01
General Provisions
810-3-15-.02 Business Expenses
810-3-15-.03 Interest Expense
810-3-15-.04 Deductibility of Taxes
810-3-15-.05 Depreciation, Amortization,
and Section 179 Expense
810-3-15-.06 Depletion
810-3-15-.07 Losses
810-3-15-.08 Expenses and Losses of Farmers - Repealed Effective
January 18, 2000
810-3-15-.09 Nontrade or Nonbusiness
Expenses
810-3-15-.10 Employee Business Expenses - Repealed Effective January
18, 2000
810-3-15-.11 Proration of Personal and Business Expenses - Repealed Effective
January 18, 2000
810-3-15-.12 Moving Expenses
810-3-15-.13 Alimony and Separate
Maintenance Payments
810-3-15-.14 Deductions Allowable
for Retirement Savings - IRA, SEP and Keogh Plans
810-3-15-.15 Disability Income Exclusion - Repealed Effective January
18, 2000
810-3-15-.16 Medical and Dental
Expenses
810-3-15-.17 Charitable Contributions
810-3-15-.18 Conversion of Primary Heating Source to Wood - Repealed
Effective January 18, 2000
810-3-15-.19 Optional Standard Deduction
810-3-15-.20 Federal Income Tax
Deductions - Individuals
810-3-15-.21 Deductions for Nonresidents
810-3-15-.22 Net Operating Loss Carryover - Repealed Effective January
18, 2000
810-3-15-.23 Amortization of Start-up Expenditures - Repealed Effective
January 18, 2000
810-3-15-.24 Adoption Expenses
810-3-15-.25 Contributions to State
Industial Development Authority
810-3-15-.26 Qualified Long-term
Care Coverage
810-3-15-.27 Deductions for Contributions to Alabama College Education Plans
