BlackletterCalifornia law

Revenue and Taxation Code § 24451

CHAPTER 8. Corporate Distributions and Adjustments

Current as of September 28, 2026Rev. & Tax. Code, § 24451Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 40. Effective October 6, 1993.

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.