BlackletterCalifornia law

Revenue and Taxation Code § 24950.5

ARTICLE 3. Nontaxable Exchanges

Current as of September 28, 2026Rev. & Tax. Code, § 24950.5Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 79. (SB 401) Effective January 1, 2011.

The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.