California Statutes
§ 24471.5. — 24471.5. (Added by Stats. 2025, Ch. 231, Sec. 108.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 8. CHAPTER 8. Corporate Distributions and Adjustments
Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.
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California § 24471.5. (24471.5. (Added by Stats. 2025, Ch. 231, Sec. 108.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 108. (SB 711) Effective October 1, 2025.