{"data":{"id":"us-ca/rtc-24471.5","jurisdiction":"us-ca","citation":"RTC § 24471.5","heading":"","body":"Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 8. Corporate Distributions and Adjustments [24451. - 24481.]"],"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":"fbe481e027c51795f670a21101751ce020e313dcccf98865b94ac5ff16cd9bd7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24471","next":"us-ca/rtc-24472"},"notice":"GroundRules: Original legal text. Not legal advice."}