California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24382
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided.
# (b)
Section 6282(b) of Public Law 100-647, relating to the effective date for distributions by cooperative housing corporations, shall apply.
Source: view the official text