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23455.5. Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply. (Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.)
Structure California Code
California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 11 - CORPORATION TAX LAW
CHAPTER 2.5 - Alternative Minimum Tax
Section 23400.
Section 23453.
Section 23455.
Section 23455.5.
Section 23456.
Section 23456.5.
Section 23457.
Section 23459.