Revenue and Taxation Code section 17322.5

Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.

Source: Section 17322.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17322.5. (updated Oct. 1, 2025; accessed Oct. 27, 2025).

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Up to date

Verified:
Oct. 27, 2025

§ 17322.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17322.5

Original Source: Section 17322.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17322.5. (last accessed Oct. 13, 2025).