California Revenue and Taxation Code

§ 24481

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

RTC § 24481 Effective Jul 16, 1991Div. 2 · Part 11 · Ch. 8

Statute text

View on leginfo.ca.gov

Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.

Legislative history

Repealed and added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.