Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17142 — Items Specifically Excluded from Gross Income

Cal. Rev. & Tax. Code § 17142

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1988-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.

Citator

Cal. Rev. & Tax. Code § 17142 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.