Revenue and Taxation Code § 24382
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(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.
(Amended by Stats. 1993, Ch. 877, Sec. 53. Effective October 6, 1993.)