Revenue and Taxation Code section 23456.5

The amendments to Section 56 of the Internal Revenue Code by Section 4(1) of Public Law 106-519, regarding adjustments in computing alternative minimum tax income relating to the exclusion under Section 114 of the Internal Revenue Code, shall not apply.

Source: Section 23456.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23456.5. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 23456.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23456.5

Original Source: Section 23456.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23456.5. (last accessed Apr. 24, 2025).