{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23251","citation":"Rev. & Tax. Code, § 23251","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2"},{"name":"ARTICLE 5. Reorganized Corporations [23251. - 23253.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-5"}],"history":"Amended by Stats. 1984, Ch. 938, Sec. 26.2.   Effective September 7, 1984.","effective":"1984-09-07","html":"<p>The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.</p>","text":"The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reorganized-corporations-23251","source":"California Legislative Information bulk export (pubinfo)"}