Revenue and Taxation Code § 17324

CHAPTER 4. Corporate Distributions and Adjustments

Current as of September 28, 2026Rev. & Tax. Code, § 17324Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.

Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.