Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.
(Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.)
Section 17062.5
Rev. & Tax. Code § 17062.5, under Alternative Minimum Tax.
Rev. & Tax. Code § 17062.5