California Revenue and Taxation Code

§ 23459

RTC § 23459 Effective Jul 16, 1991Div. 2 · Part 11 · Ch. 2.5

Statute text

For purposes of this part, the provisions of Section 59 of the Internal Revenue Code are modified as follows:

(a)Section 59(a) of the Internal Revenue Code, relating to the alternative minimum tax foreign tax credit, shall not be applicable.

(b)Section 59(b) of the Internal Revenue Code, relating to income eligible for the credit under Section 936 of the Internal Revenue Code, shall not be applicable.

…

Legislative history

Amended by Stats. 1991, Ch. 117, Sec. 50. Effective July 16, 1991.