BlackletterCalifornia law

Revenue and Taxation Code § 24325

ARTICLE 3. Other Exclusions

Current as of September 28, 2026Rev. & Tax. Code, § 24325Official source ↗

Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.