810-3-4-.01 Interest 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 Section 40-18-4, Code of Ala. 1975 is superseded by §40-18-14(2)d which excludes this interest income from obligations of the United States or its possessions, agencies or instrumentalities from gross income.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

Statutory Authority: Code of Ala. 1975, §§40-18-4, 40-18-57.

History: Amended: Filed November 21, 1986. Amended: Filed September 18, 1996; effective October 23, 1996.