{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24451","citation":"Rev. & Tax. Code, § 24451","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 8. Corporate Distributions and Adjustments [24451. - 24481.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-8"}],"history":"Amended by Stats. 1993, Ch. 873, Sec. 40.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.</p>","text":"Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/corporate-distributions-and-adjustments-24451","source":"California Legislative Information bulk export (pubinfo)"}