California Legal Codes and Statutes

§ 23455.5

Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.

Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 23455.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-2-5-alternative-minimum-tax/section-23455.5

Other sections in Chapter 2.5 - Alternative Minimum Tax

§ 23400§ 23453§ 23455§ 23455.5§ 23456§ 23456.5§ 23457§ 23459

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.