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Code · California · Revenue and Taxation Code

§ 24481

39 words·~1 min read·/ca/revenue-and-taxation-code/24481

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Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.
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