Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24416.22 — Special Deductions
Cal. Rev. & Tax. Code § 24416.22
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-14
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 24416.1, 24416.4, or 22416.7, or Section 24416.2, 24416.5, or 24416.6, as those sections read on November 30, 2014, to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of…
Citator
Cal. Rev. & Tax. Code § 24416.22 — Special Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 24416.1, 24416.4, or 22416.7, or Section 24416.2, 24416.5, or 24416.6, as those sections read on November 30, 2014, to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.