Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.
Cal. Rev. & Tax. Code § 24481
Corporate Distributions and Adjustments
Repealed and added by Stats. 1991, Ch. 117, Sec. 82
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.