Cal. Rev. & Tax. Code § 23456.5

Current through the 2023 Legislative Session.

Section 23456.5 - Amendments to IRC Section 56 not applicable

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.

Ca. Rev. and Tax. Code § 23456.5

Added by Stats 2002 ch 34 (SB 657),s 36, eff. 5/8/2002.

Added by Stats 2002 ch 35 (AB 1122),s 36, eff. 5/8/2002.

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