Alabama § 10A-10-1.04 - Construction with Other Law.
Full text of Alabama Code of Alabama § 10A-10-1.04 — Construction with Other Law., with citation guidance and answers to common questions.
§ 10A-10-1.04. Construction with Other Law.
(a) This chapter does not limit present law as it applies to the creation of or doing business in the state by:
(1) A common-law trust.
(2) A business trust.
(3) A Massachusetts trust.
(b) To the extent any provision of this chapter is contrary to or inconsistent with 26 U.S.C. Sections 856 to 860, inclusive, of the U.S. Internal Revenue Code, as amended from time to time, or the rulings and regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections, rulings, and regulations.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 10A-10-1.04
What does Code of Alabama § 10A-10-1.04 cover?
Section 10A-10-1.04 ("Construction with Other Law.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 10A-10-1.04?
A common citation format is "Code of Alabama § 10A-10-1.04" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 10A-10-1.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.