California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24459
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.
# (b)
Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply.
# (c)
The amendments made by Section 13301(b)(3) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 382(k)(1) of the Internal Revenue Code, relating to loss corporation, shall not apply.
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