Cal. Rev. & Tax. Code § 24481

Current through the 2023 Legislative Session.

Section 24481 - Modification of IRC Section 383

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.

Ca. Rev. and Tax. Code § 24481

Repealed and added by Stats. 1991, Ch. 117, Sec. 82.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