California Revenue and Taxation Code

§ 23455.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23455.5 Effective Aug 20, 1998Div. 2 · Part 11 · Ch. 2.5

Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.

Legislative history

Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.