Revenue and Taxation Code § 23251

ARTICLE 5. Reorganized Corporations

Current as of September 28, 2026Rev. & Tax. Code, § 23251Official source ↗

Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.

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.