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.