Cal. Rev. & Tax. Code § 17062.5

Current through the 2023 Legislative Session.

Section 17062.5 - IRC Section 55(b)(3) not applicable

Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.

Ca. Rev. and Tax. Code § 17062.5

Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.