Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17062.5 — Alternative Minimum Tax

Cal. Rev. & Tax. Code § 17062.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1998-08-20
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 17062.5 — Alternative Minimum Tax is in force in the current edition of the Code, and nothing recorded condemns it.

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.