{"data":{"id":"us-ca/rtc-17142","jurisdiction":"us-ca","citation":"RTC § 17142","heading":"","body":"Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0a018b3c661db0d0a99fdbc541765dc8654cb7cedd3b2ca8d44c24b3a9d29f7e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17141.5","next":"us-ca/rtc-17142.5"},"notice":"GroundRules: Original legal text. Not legal advice."}