California Revenue and Taxation Code Section 17560.5

CA Rev & Tax Code § 17560.5 (2017)  

Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 32. (SB 401) Effective January 1, 2011.)

Last modified: October 25, 2018