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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2.5. Alternative Minimum Tax 23400-23459

§ 23455.5

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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