California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24344.7
Official textleginfo.legislature.ca.govlast amended
The amendments to Section 163 of the Internal Revenue Code made by Section 13228 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modification to limitation on deduction for certain interest, shall apply to taxable years beginning on or after January 1, 1996.
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