California Revenue and Taxation Code

§ 17142

RTC § 17142 Effective Sep 28, 1988Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.

Legislative history

Added by Stats. 1988, Ch. 1465, Sec. 5. Effective September 28, 1988. Applicable to taxable years beginning on or after January 1, 1988, by Sec. 77 of Ch. 1465.