{"data":{"id":"us-ca/rtc-23456.5","jurisdiction":"us-ca","citation":"RTC § 23456.5","heading":"","body":"Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, 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":"b0ef958ea3a447d0476a4da29c598683ab14d0002715f9db31059018cc729059","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23456","next":"us-ca/rtc-23457"},"notice":"GroundRules: Original legal text. Not legal advice."}