Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17322.5 — Corporate Distributions and Adjustments
Cal. Rev. & Tax. Code § 17322.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17322.5 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.
Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.