WebJan 1, 2024 · California Code, Corporations Code - CORP § 13227 Current as of January 01, 2024 Updated by FindLaw Staff Welcome to FindLaw's Cases & Codes, a free … Web53(e). However, a corporation can have an unused portion of the regular minimum tax credit (because of limitations) that can be carried forward and allowable in later years. …
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8827 Credit for Prior Year Minimum Tax—Corporations - IRS
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