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California · Through 2026-09-13

RTC § 17322.5

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]

Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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