California Revenue and Taxation Code CHAPTER 2.1 - Alternative Minimum Tax

• Section 17062.
  (a) In addition to the other taxes imposed by this part, there is hereby imposed for each taxable year, a tax equal to the excess, if...
• Section 17062.3.
  The amendments made to Section 56 of the Internal Revenue Code, relating to adjustments in computing alternative minimum taxable income by Section 4(1) of Public...
• Section 17062.3.a.
  The amendments made to Section 56 of the Internal Revenue Code, relating to adjustments in computing alternative minimum taxable income by Section 4(1) of Public...
• Section 17062.5.
  Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.(Added by Stats....
• Section 17063.
  (a) There shall be allowed as a credit against the net tax (as defined by Section 17039) for any taxable year an amount equal to the...

Last modified: October 22, 2018