§ 23400 (a) Part VI of Subchapter A of Chapter 1 of Subtitle A of the …
§ 23453 (a) There shall be allowed as a credit against the regular tax …
§ 23455 For purposes of this part, Section 55 of the Internal Revenue Code is …
§ 23455.5 Section 55(e) of the Internal Revenue Code, relating to exemption for …
§ 23456 For purposes of this part, Section 56 of the Internal Revenue Code is …
§ 23456.5 The amendments to Section 56 of the Internal Revenue Code by Section …
§ 23456.5 v2 The amendments to Section 56 of the Internal Revenue Code by Section …
§ 23457 For purposes of this part, Section 57 of the Internal Revenue Code is …
§ 23459 For purposes of this part, the provisions of Section 59 of the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 11 > Chapter 2.5 - Alternative Minimum Tax

  • Amortization: Paying off a loan by regular installments.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18