Section 23455.5.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 11 - CORPORATION TAX LAW
  6. 2.5 - Alternative Minimum Tax
  7. Section 23455.5.

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Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.

(Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.)


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