Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23455.5 — Alternative Minimum Tax
Cal. Rev. & Tax. Code § 23455.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1998-08-20
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.
Citator
Cal. Rev. & Tax. Code § 23455.5 — Alternative Minimum Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.