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 8. Corporate Distributions and Adjustments [24451 - 24481]
( Chapter 8 repealed and added by Stats. 1991, Ch. 117, Sec. 82. ) 24459.
Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.
(Added by Stats. 2015, Ch. 359, Sec. 36. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)