Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24310 — Exclusions
Cal. Rev. & Tax. Code § 24310
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1991-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24310 — Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided.
(b) 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.