{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24950.5","citation":"Rev. & Tax. Code, § 24950.5","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 15. Gain or Loss on Disposition of Property [24901. - 24998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-15"},{"name":"ARTICLE 3. Nontaxable Exchanges [24941. - 24955.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-15/article-3"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 79.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.</p>","text":"The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/nontaxable-exchanges-24950-5","source":"California Legislative Information bulk export (pubinfo)"}