Cal. Rev. & Tax. Code § 23455.5

Current through the 2023 Legislative Session.

Section 23455.5 - IRC Section 55(e) not applicable

Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.

Ca. Rev. and Tax. Code § 23455.5

Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.