Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 6. Gross Income [24271 - 24329]
( Chapter 6 added by Stats. 1955, Ch. 938. ) ARTICLE 3. Other Exclusions [24320 - 24329]
( Article 3 added by Stats. 1969, Ch. 1191. ) 24325.
Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.
(Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.)