Cal. Rev. & Tax. Code § 17132

Current through the 2023 Legislative Session.

Section 17132 - IRC Section 114 not applicable

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

Ca. Rev. and Tax. Code § 17132

Added by Stats 2002 ch 34 (SB 657),s 8, eff. 5/8/2002.

Added by Stats 2002 ch 35 (AB 1122),s 8, eff. 5/8/2002.

See Stats 2002 ch 35 (AB 1122), s 66.