California Revenue and Taxation Code CHAPTER 2.5 - Alternative Minimum Tax

• Section 23400.
  (a) Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply, except as...
• Section 23453.
  (a) There shall be allowed as a credit against the regular tax (as defined by subdivision (c) of Section 23455), for any taxable year, an amount...
• Section 23455.
  For purposes of this part, Section 55 of the Internal Revenue Code is modified as follows:(a) Section 55(b)(1) of the Internal Revenue Code, relating to tentative...
• Section 23455.5.
  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...
• Section 23456.
  For purposes of this part, Section 56 of the Internal Revenue Code is modified as follows:(a) (1) Section 56(a)(2) of the Internal Revenue Code, relating to mining...
• 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...
• Section 23456.5.a.
  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...
• Section 23457.
  For purposes of this part, Section 57 of the Internal Revenue Code is modified as follows:(a) Section 57(a)(5) of the Internal Revenue Code, relating to tax-exempt...
• Section 23459.
  For purposes of this part, the provisions of Section 59 of the Internal Revenue Code are modified as follows:(a) Section 59(a) of the Internal Revenue Code,...

Last modified: October 22, 2018