Cal. Rev. & Tax. Code § 17142

Current through the 2023 Legislative Session.

Section 17142 - Applicability

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.

Ca. Rev. and Tax. Code § 17142

Added by Stats. 1988, Ch. 1465, Sec. 5. Effective September 28, 1988. Applicable to taxable years beginning on or after January 1, 1988, by Sec. 77 of Ch. 1465.