{"data":{"id":"us-ca/rtc-23455.5","jurisdiction":"us-ca","citation":"RTC § 23455.5","heading":"","body":"Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]"],"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":"50975015452fe72a6abaf117b6ba1caebb70fb35c403832d8c8585b590456741","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23455","next":"us-ca/rtc-23456"},"notice":"GroundRules: Original legal text. Not legal advice."}