Revenue and Taxation Code section 17142

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.

Source: Section 17142, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17142. (accessed May 26, 2025).

Last Updated

May 12, 2025

§ 17142’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17142

Original Source: Section 17142, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17142. (last accessed May 12, 2025).