Section 24481 Of Chapter 8. Corporate Distributions And Adjustments From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 8.

. Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.