CA Rev & Tax Code Section 24382


(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.
Last Updated

Aug. 19, 2023

§ 24382’s source at ca​.gov