Revenue and Taxation Code § 24456

CHAPTER 8. Corporate Distributions and Adjustments

Current as of September 28, 2026Rev. & Tax. Code, § 24456Official source ↗

Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.

Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.