CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]

Chapter 2.5 repealed and added by Stats. 1987, Ch. 1139, Sec. 24.

§§ 23400–23459 · 8 sections

• § 23400 (a) For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax,…
• § 23453 (a) There shall be allowed as a credit against the regular tax (as defined by subdivision (c) of Section 23455), for any taxable year, an amount equal to the…
• § 23455 For purposes of this part, Section 55 of the Internal Revenue Code is modified as follows: (a) Section 55(b)(1) of the Internal Revenue Code, relating to the…
• § 23455.5 Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.
• § 23456 For purposes of this part, Section 56 of the Internal Revenue Code is modified as follows: (a) (1) Section 56(a)(2) of the Internal Revenue Code, relating to…
• § 23456.5 Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.
• § 23457 For purposes of this part, Section 57 of the Internal Revenue Code is modified as follows: (a) Section 57(a)(5) of the Internal Revenue Code, relating to…
• § 23459 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,…