Revenue and Taxation Code § 24951

ARTICLE 3. Nontaxable Exchanges

Current as of September 28, 2026Rev. & Tax. Code, § 24951Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 83. Effective October 6, 1993.

Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.