Revenue and Taxation Code § 24873

CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

Current as of September 28, 2026Rev. & Tax. Code, § 24873Official source ↗

Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.

Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.