California Statutes
§ 23455.5. — 23455.5. (Added by Stats. 1998, Ch. 322, Sec. 64.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2.5. CHAPTER 2.5. Alternative Minimum Tax
Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.
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California § 23455.5. (23455.5. (Added by Stats. 1998, Ch. 322, Sec. 64.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.