California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 2.5. Alternative Minimum Tax |
Section 23455.5.
Latest version.
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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.)