Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.
Cal. Rev. & Tax. Code § 17062.5
Alternative Minimum Tax
Added by Stats. 1998, Ch. 322, Sec. 15
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.