California Legal Codes and Statutes

§ 17062.5

Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.

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.

Cite this section

Cal. Rev. & Tax. Code § 17062.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-2-1-alternative-minimum-tax/section-17062.5

Other sections in Chapter 2.1 - Alternative Minimum Tax

§ 17062§ 17062.1§ 17062.3§ 17062.5§ 17063

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