Section 17201.2 - Modification of IRC section 162(r)(a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided.(b) For purposes of this section, Article 9 (commencing with Section 23361) of Chapter 2 of Part 11 shall not apply.Ca. Rev. and Tax. Code § 17201.2
Added by Stats 2019 ch 39 (AB 91),s 8, eff. 7/1/2019.