BlackletterCalifornia law

Revenue and Taxation Code § 24382

ARTICLE 1. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24382Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 53. Effective October 6, 1993.

(a) Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided.

(b) Section 6282(b) of Public Law 100-647, relating to the effective date for distributions by cooperative housing corporations, shall apply.