DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 6. Accounting Periods and Methods of Accounting 17551-17570

§ 17560.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 32. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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