DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2.5. Alternative Minimum Tax 23400-23459

§ 23456.5 (Stats. 2002, Ch. 35)

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The amendments to Section 56 of the Internal Revenue Code by Section 4(1) of Public Law 106-519, regarding adjustments in computing alternative minimum tax income relating to the exclusion under Section 114 of the Internal Revenue Code, shall not apply.

(Added by Stats. 2002, Ch. 35, Sec. 36. Effective May 8, 2002.)

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California Revenue and Taxation Code

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