{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17322","citation":"Rev. & Tax. Code, § 17322","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-4"}],"history":"Amended by Stats. 1993, Ch. 31, Sec. 11.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections <a href=\"/rtc/19057\">19057</a> and <a href=\"/rtc/19371\">19371</a>.</p>","text":"For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/corporate-distributions-and-adjustments-17322","source":"California Legislative Information bulk export (pubinfo)"}