Rev. & Tax. Code, § 24481 · Chapter 8. Corporate Distributions and Adjustments
Rev. & Tax. Code, § 24481
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24481.
- Text hash
- sha256 8c3d2ae5456fde9e592e3f7c52815eddefb685780d34565999dca9ba05f60b03
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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