California Statutes
§ 24481. — 24481. (Repealed and added by Stats. 1991, Ch. 117, Sec. 82.)
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 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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 24481. (24481. (Repealed and added by Stats. 1991, Ch. 117, Sec. 82.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.