Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24481 — Corporate Distributions and Adjustments
Cal. Rev. & Tax. Code § 24481
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1991-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.
Citator
Cal. Rev. & Tax. Code § 24481 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.
Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.