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.
Cal. Rev. & Tax. Code § 17142
Items Specifically Excluded from Gross Income
Added by Stats. 1988, Ch. 1465, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.